S. 8 in force at 4.7.2013 for specified purposes by S.I. 2013/1466, art. 2(b)

S. 10 in force at 4.7.2013 by S.I. 2013/1466, art. 2(c)

S. 12 in force at 4.7.2013 by S.I. 2013/1466, art. 2(d)

http://www.legislation.gov.uk/anaw/2013/3/part/1/chapter/2/2013-07-04Public Audit (Wales) Act 2013An Act of the National Assembly for Wales to make provision reforming audit arrangements in Wales; continuing the office of Auditor General for Wales and creating a new body to be known as the Wales Audit Office; providing for the Auditor General for Wales to audit local government bodies in Wales; and for connected purposes.texttext/xmlenStatute Law Database2023-02-17Expert Participation2013-07-04PART 1AUDITOR GENERAL FOR WALESCHAPTER 2AUDITOR GENERAL'S FUNCTIONSGeneral provision about the exercise of the Auditor General's functions etc
8How functions are to be exercised1

The Auditor General has complete discretion as to the manner in which the functions of that office are exercised and is not subject to the direction or control of the National Assembly or the Welsh Government.

2

But this discretion is subject to subsection (3).

3

The Auditor General must—

a

aim to carry out his or her functions efficiently and cost-effectively;

b

have regard, as he or she considers appropriate, to the standards and principles that an expert professional provider of accounting or auditing services would be expected to follow;

c

have regard to advice given to him or her by the WAO (see section 17(3)).

9Supplementary powers1

The Auditor General may do anything calculated to facilitate, or which is incidental or conducive to, the carrying out of any of the Auditor General's functions.

2

But the Auditor General may not do anything which is or could become the responsibility of the WAO by virtue of paragraphs (a) to (c) of section 21(2) (provision of resources for Auditor General's functions).

10Code of audit practice1

The Auditor General must issue a code of audit practice prescribing the way in which the functions of the Auditor General specified in subsection (2) are to be carried out.

2

The functions are—

a

examining any accounts or statements of accounts that fall to be examined by the Auditor General in accordance with provision made by or by virtue of an enactment;

b

carrying out, undertaking or promoting value for money studies or examinations in accordance with provision made by or by virtue of an enactment;

c

those contained in, or transferred to the Auditor General under, the following provisions of the Government of Wales Act 1998—

i

section 145A(2) (undertaking or promoting other studies relating to the provision of services by certain bodies);

ii

section 145C(8) (disclosing information obtained in the course of a study in respect of a registered social landlord to the Welsh Ministers);

iii

section 145D (providing advice and assistance to a registered social landlord);

iv

section 146 (transfer of functions of the Comptroller and Auditor General in respect of certain bodies to the Auditor General);

v

section 146A (transfer etc to the Auditor General of supervisory functions of Welsh Ministers in respect of certain bodies);

vi

section 147 (transfer of functions of the Comptroller and Auditor General in respect of the Environment Agency to the Auditor General);

d

those contained in the following provisions of the Public Audit (Wales) Act 2004—

i

Part 2 (audit of local government bodies in Wales);

ii

section 45 (conducting, or assisting the Secretary of State in conducting, benefit administration studies);

iii

section 51 (referring matters related to social security to the Secretary of State);

e

those contained in the following provisions of Schedule 8 to the Government of Wales Act 2006—

i

paragraph 17 (access to documents);

ii

paragraph 20 (certification of claims, returns etc at the request of a body).

3

The Auditor General must comply with the code.

4

The code must embody what appears to the Auditor General to be the best professional practice with respect to the standards, procedures and techniques to be adopted in carrying out functions of a kind specified in subsection (2).

5

The code may make different provision for different cases or classes of case.

6

Before issuing the code (including any revised code) the Auditor General must consult such persons as the Auditor General thinks appropriate.

7

The Auditor General must arrange for the code (including any revised code) to be published.

8

In this section, “a value for money study or examination” means a study or examination into the economy, efficiency and effectiveness with which a person has discharged that person's functions, or has used resources in discharging those functions.

Functions relating to local government
11Audit of local government bodies1

For section 13 of the Public Audit (Wales) Act 2004 (audit of accounts of local government bodies in Wales) substitute—

13Audit of accounts of local government bodies in Wales1

A local government body in Wales—

a

must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;

b

must ensure that its accounts are audited in accordance with this Chapter.

2

The Auditor General for Wales must audit the accounts of local government bodies in Wales.

.

2

In section 16 of the Local Government (Wales) Measure 2009 (meaning of “relevant regulators” and “relevant functions”), omit paragraph (e) of subsection (2).

Provision relating to the transfer of supervisory functions of the Welsh Ministers
12Transfer etc of supervisory functions of Welsh Ministers: consultation

In the Government of Wales Act 1998, in section 146A (transfer etc to the Auditor General of supervisory functions of Welsh Ministers in respect of certain bodies), after subsection (1) insert—

1A

But before making an order under subsection (1), the Welsh Ministers must consult the Wales Audit Office.

.

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General provision about the exercise of the Auditor General's functions
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8
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<p>The Auditor General has complete discretion as to the manner in which the functions of that office are exercised and is not subject to the direction or control of the National Assembly or the Welsh Government.</p>
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<p>The Auditor General may do anything calculated to facilitate, or which is incidental or conducive to, the carrying out of any of the Auditor General's functions.</p>
</content>
</subsection>
<subsection eId="section-9-2">
<num>2</num>
<content>
<p>But the Auditor General may not do anything which is or could become the responsibility of the WAO by virtue of paragraphs (a) to (c) of section 21(2) (provision of resources for Auditor General's functions).</p>
</content>
</subsection>
</section>
<section eId="section-10" period="#period1">
<num>
<noteRef href="#key-68696a40f2a144114ff5aec959f82f7e" marker="I2" class="commentary I"/>
10
</num>
<heading>Code of audit practice</heading>
<subsection eId="section-10-1">
<num>1</num>
<content>
<p>The Auditor General must issue a code of audit practice prescribing the way in which the functions of the Auditor General specified in subsection (2) are to be carried out.</p>
</content>
</subsection>
<subsection eId="section-10-2">
<num>2</num>
<intro>
<p>The functions are—</p>
</intro>
<paragraph eId="section-10-2-a">
<num>a</num>
<content>
<p>examining any accounts or statements of accounts that fall to be examined by the Auditor General in accordance with provision made by or by virtue of an enactment;</p>
</content>
</paragraph>
<paragraph eId="section-10-2-b">
<num>b</num>
<content>
<p>carrying out, undertaking or promoting value for money studies or examinations in accordance with provision made by or by virtue of an enactment;</p>
</content>
</paragraph>
<paragraph eId="section-10-2-c">
<num>c</num>
<intro>
<p>those contained in, or transferred to the Auditor General under, the following provisions of the Government of Wales Act 1998—</p>
</intro>
<subparagraph eId="section-10-2-c-i">
<num>i</num>
<content>
<p>section 145A(2) (undertaking or promoting other studies relating to the provision of services by certain bodies);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-c-ii">
<num>ii</num>
<content>
<p>section 145C(8) (disclosing information obtained in the course of a study in respect of a registered social landlord to the Welsh Ministers);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-c-iii">
<num>iii</num>
<content>
<p>section 145D (providing advice and assistance to a registered social landlord);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-c-iv">
<num>iv</num>
<content>
<p>section 146 (transfer of functions of the Comptroller and Auditor General in respect of certain bodies to the Auditor General);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-c-v">
<num>v</num>
<content>
<p>
section 146A (transfer
<abbr title="Et cetera" xml:lang="la">etc</abbr>
to the Auditor General of supervisory functions of Welsh Ministers in respect of certain bodies);
</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-c-vi">
<num>vi</num>
<content>
<p>section 147 (transfer of functions of the Comptroller and Auditor General in respect of the Environment Agency to the Auditor General);</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-10-2-d">
<num>d</num>
<intro>
<p>those contained in the following provisions of the Public Audit (Wales) Act 2004—</p>
</intro>
<subparagraph eId="section-10-2-d-i">
<num>i</num>
<content>
<p>Part 2 (audit of local government bodies in Wales);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-d-ii">
<num>ii</num>
<content>
<p>section 45 (conducting, or assisting the Secretary of State in conducting, benefit administration studies);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-d-iii">
<num>iii</num>
<content>
<p>section 51 (referring matters related to social security to the Secretary of State);</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-10-2-e">
<num>e</num>
<intro>
<p>those contained in the following provisions of Schedule 8 to the Government of Wales Act 2006—</p>
</intro>
<subparagraph eId="section-10-2-e-i">
<num>i</num>
<content>
<p>paragraph 17 (access to documents);</p>
</content>
</subparagraph>
<subparagraph eId="section-10-2-e-ii">
<num>ii</num>
<content>
<p>
paragraph 20 (certification of claims, returns
<abbr title="Et cetera" xml:lang="la">etc</abbr>
at the request of a body).
</p>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection eId="section-10-3">
<num>3</num>
<content>
<p>The Auditor General must comply with the code.</p>
</content>
</subsection>
<subsection eId="section-10-4">
<num>4</num>
<content>
<p>The code must embody what appears to the Auditor General to be the best professional practice with respect to the standards, procedures and techniques to be adopted in carrying out functions of a kind specified in subsection (2).</p>
</content>
</subsection>
<subsection eId="section-10-5">
<num>5</num>
<content>
<p>The code may make different provision for different cases or classes of case.</p>
</content>
</subsection>
<subsection eId="section-10-6">
<num>6</num>
<content>
<p>Before issuing the code (including any revised code) the Auditor General must consult such persons as the Auditor General thinks appropriate.</p>
</content>
</subsection>
<subsection eId="section-10-7">
<num>7</num>
<content>
<p>The Auditor General must arrange for the code (including any revised code) to be published.</p>
</content>
</subsection>
<subsection eId="section-10-8">
<num>8</num>
<content>
<p>
In this section, “
<term refersTo="#term-a-value-for-money-study-or-examination">a value for money study or examination</term>
” means a study or examination into the economy, efficiency and effectiveness with which a person has discharged that person's functions, or has used resources in discharging those functions.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-1-chapter-2-crossheading-functions-relating-to-local-government" period="#period3">
<heading>
<em>Functions relating to local government</em>
</heading>
<section eId="section-11" period="#period3">
<num>11</num>
<heading>Audit of local government bodies</heading>
<subsection eId="section-11-1">
<num>1</num>
<content>
<p>For section 13 of the Public Audit (Wales) Act 2004 (audit of accounts of local government bodies in Wales) substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<section eId="d4e370">
<num>13</num>
<heading>Audit of accounts of local government bodies in Wales</heading>
<subsection eId="d4e374">
<num>1</num>
<intro>
<p>A local government body in Wales—</p>
</intro>
<paragraph eId="d4e380">
<num>a</num>
<content>
<p>must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;</p>
</content>
</paragraph>
<paragraph eId="d4e386">
<num>b</num>
<content>
<p>must ensure that its accounts are audited in accordance with this Chapter.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e392">
<num>2</num>
<content>
<p>The Auditor General for Wales must audit the accounts of local government bodies in Wales.</p>
</content>
</subsection>
</section>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</subsection>
<subsection eId="section-11-2">
<num>2</num>
<content>
<p>
In section 16 of the Local Government (Wales) Measure 2009 (meaning of “
<term refersTo="#term-relevant-regulators">relevant regulators</term>
” and “
<term refersTo="#term-relevant-functions">relevant functions</term>
”), omit paragraph (e) of subsection (2).
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-1-chapter-2-crossheading-provision-relating-to-the-transfer-of-supervisory-functions-of-the-welsh-ministers" period="#period1">
<heading>
<em>Provision relating to the transfer of supervisory functions of the Welsh Ministers</em>
</heading>
<section eId="section-12" period="#period1">
<num>
<noteRef href="#key-b08b705b655828ef466545af467dfa12" marker="I3" class="commentary I"/>
12
</num>
<heading>
Transfer
<abbr title="Et cetera" xml:lang="la">etc</abbr>
of supervisory functions of Welsh Ministers: consultation
</heading>
<content>
<p>
In the Government of Wales Act 1998, in section 146A (transfer
<abbr title="Et cetera" xml:lang="la">etc</abbr>
to the Auditor General of supervisory functions of Welsh Ministers in respect of certain bodies), after subsection (1) insert—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e433">
<num>1A</num>
<content>
<p>But before making an order under subsection (1), the Welsh Ministers must consult the Wales Audit Office.</p>
</content>
</subsection>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</section>
</hcontainer>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>