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)

S. 11 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 8 in force at 1.4.2014 in so far as not already in force by S.I. 2013/1466, art. 3(1)

S. 2 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 3 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 4 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 5 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 6 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 7 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

S. 9 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

http://www.legislation.gov.uk/anaw/2013/3/part/1Public 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 Participation2019-07-23PART 1AUDITOR GENERAL FOR WALESCHAPTER 1THE OFFICE OF AUDITOR GENERAL FOR WALES
2Office of Auditor General for Wales1

The office of Auditor General for Wales (the “Auditor General”) is to continue.

2

It is for Her Majesty to appoint a person to be Auditor General on the nomination of the National Assembly.

3

No nomination is to be made until the National Assembly is satisfied that reasonable consultation has been undertaken with such bodies as appear to the Assembly to represent the interests of local government bodies in Wales.

4

The person appointed holds office for up to 8 years.

5

The person may not be appointed again.

6

The validity of any act or omission of a person appointed as Auditor General is not affected by any defect in the person's nomination or appointment.

3Resignation or removal1

A person appointed as Auditor General holds office until the end of the period for which the person was appointed (subject to subsections (2) and (3)).

2

Her Majesty may relieve a person from office as Auditor General before the end of the period for which the person was appointed—

a

at the person's request, or

b

on Her Majesty being satisfied that the person is incapable for medical reasons of performing the duties of the office and of requesting to be relieved of it.

3

Her Majesty may remove a person from office as Auditor General before the end of the period for which the person was appointed on the making of a recommendation, on the ground of the person's misbehaviour, that Her Majesty should do so.

4

A recommendation for the removal of a person from office as Auditor General may not be made unless—

a

the National Assembly has resolved that the recommendation should be made, and

b

the resolution of the Assembly is passed on a vote in which the number of Assembly members voting in favour is not less than two-thirds of the total number of Assembly seats.

4Disqualification1

A person cannot be appointed as Auditor General if the person is disqualified on any of the grounds specified in subsection (3).

2

A person ceases to be Auditor General if the person is disqualified on any of the grounds specified in subsection (3).

3

A person is disqualified from being Auditor General if the person is—

a

a Member of the National Assembly;

b

the holder of any other office or position to which a person may be appointed, or recommended or nominated for appointment, by or on behalf of—

i

the Crown,

ii

the National Assembly, or

iii

the National Assembly Commission;

c

a Member of the House of Commons or House of Lords;

d

a Member of the Scottish Parliament;

e

a Member of the Northern Ireland Assembly;

f

an employee of the Wales Audit Office.

5Employment etc of former Auditor General1

This section applies to a person who was appointed as Auditor General under this Part but who no longer holds that office.

2

Before—

a

taking up an office or position of a description specified by the National Assembly, or

b

entering into an agreement or other arrangement of a description so specified,

the person must consult any person specified by the National Assembly.

3

The National Assembly must publish a list of—

a

the offices and positions specified for the purposes of subsection (2)(a);

b

the agreements and other arrangements specified for the purposes of subsection (2)(b).

4

Subsections (5) and (6) apply for a period of 2 years starting with the day on which the person ceases to be Auditor General.

5

The person must not—

a

hold an office or position to which a person may be appointed, or recommended or nominated for appointment, by or on behalf of—

i

the Crown,

ii

the National Assembly, or

iii

the National Assembly Commission; or

b

be a member, director, officer or employee of a person listed in subsection (7).

6

The person must not, in any capacity, provide services to—

a

the Crown or any body or other person acting on behalf of the Crown,

b

the National Assembly or any body or other person acting on behalf of the Assembly,

c

the National Assembly Commission or any body or other person acting on behalf of the Commission, or

d

a person listed in subsection (7).

7

The persons are—

a

a person whose accounts, or statements of accounts, fall to be examined by the Auditor General in accordance with provision made by or by virtue of an enactment;

b

a person to whom a value for money study or examination carried out by the Auditor General in accordance with provision made by or by virtue of an enactment relates;

c

a person to whom a study carried out by the Auditor General in accordance with section 145A(2) of the Government of Wales Act 1998 (studies relating to the provision of services by any relevant body or bodies) relates;

d

a registered social landlord to whom the Auditor General provides advice or assistance under section 145D of the Government of Wales Act 1998;

e

a person in respect of whom the Auditor General has functions, or in respect of whom the Auditor General exercises functions on behalf of the Welsh Ministers, by virtue of section 146A of the Government of Wales Act 1998 (transfer of functions of Welsh Ministers);

f

a person to whose financial affairs and transactions accounts prepared by the Welsh Ministers under section 131 of the Government of Wales Act 2006 are to relate by virtue of subsection (3) of that section;

g

a person to whose financial affairs and transactions accounts prepared by the National Assembly Commission under section 137 of the Government of Wales Act 2006 are to relate by virtue of subsection (2) of that section.

8

But subsections (5) and (6) do not prevent a person from holding any of the following offices—

a

Comptroller and Auditor General;

b

Auditor General for Scotland;

c

Comptroller and Auditor General for Northern Ireland.

9

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.

6Status etc1

The person for the time being holding the office of Auditor General continues, by the name of that office, to be a corporation sole.

2

The Auditor General is not to be regarded as holding office under Her Majesty or as exercising any functions on behalf of the Crown.

3

But the Auditor General is to be taken to be a Crown servant for the purposes of the Official Secrets Act 1989.

7Remuneration1

Before a person is appointed as Auditor General, remuneration arrangements are to be made in respect of that person by the National Assembly.

2

But before those arrangements can be made, the First Minister must be consulted.

3

The remuneration arrangements—

a

may make provision for a salary, allowances, gratuities, arrangements for a pension and other benefits, and

b

may include a formula or other mechanism for adjusting one or more of those elements from time to time.

4

But no element is to be performance-based.

5

The National Assembly Commission must make payments to the Minister for the Civil Service, at such times as the Minister may determine, of such amounts as may be so determined, in respect of—

a

the provision of pensions, allowances, gratuities or other benefits by virtue of section 1 of the Superannuation Act 1972 to or in respect of any person who holds or has ceased to hold office as Auditor General, and

b

the expenses incurred in administering those pensions, allowances, gratuities or other benefits.

6

Amounts payable by virtue of this section are to be charged on, and paid out of, the Welsh Consolidated Fund.

CHAPTER 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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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
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<ref href="http://www.legislation.gov.uk/id/anaw/2013/3/section/8">S. 8</ref>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
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<ref href="http://www.legislation.gov.uk/id/anaw/2013/3/section/2">S. 2</ref>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
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<ref href="http://www.legislation.gov.uk/id/anaw/2013/3/section/3">S. 3</ref>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
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<ref href="http://www.legislation.gov.uk/id/anaw/2013/3/section/4">S. 4</ref>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
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<ref href="http://www.legislation.gov.uk/id/anaw/2013/3/section/6">S. 6</ref>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
</p>
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<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466">S.I. 2013/1466</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2013/1466/article/3/1">art. 3(1)</ref>
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<portionBody period="#period3">
<part eId="part-1" period="#period2">
<num>
<strong>PART 1</strong>
</num>
<heading>AUDITOR GENERAL FOR WALES</heading>
<chapter eId="part-1-chapter-1" period="#period2">
<num>CHAPTER 1</num>
<heading>THE OFFICE OF AUDITOR GENERAL FOR WALES</heading>
<section eId="section-2" period="#period2">
<num>
<noteRef href="#key-8a0a01b144955eb6f9436998ede2d8af" marker="I6" class="commentary I"/>
2
</num>
<heading>Office of Auditor General for Wales</heading>
<subsection eId="section-2-1">
<num>1</num>
<content>
<p>The office of Auditor General for Wales (the “Auditor General”) is to continue.</p>
</content>
</subsection>
<subsection eId="section-2-2">
<num>2</num>
<content>
<p>It is for Her Majesty to appoint a person to be Auditor General on the nomination of the National Assembly.</p>
</content>
</subsection>
<subsection eId="section-2-3">
<num>3</num>
<content>
<p>No nomination is to be made until the National Assembly is satisfied that reasonable consultation has been undertaken with such bodies as appear to the Assembly to represent the interests of local government bodies in Wales.</p>
</content>
</subsection>
<subsection eId="section-2-4">
<num>4</num>
<content>
<p>The person appointed holds office for up to 8 years.</p>
</content>
</subsection>
<subsection eId="section-2-5">
<num>5</num>
<content>
<p>The person may not be appointed again.</p>
</content>
</subsection>
<subsection eId="section-2-6">
<num>6</num>
<content>
<p>The validity of any act or omission of a person appointed as Auditor General is not affected by any defect in the person's nomination or appointment.</p>
</content>
</subsection>
</section>
<section eId="section-3" period="#period2">
<num>
<noteRef href="#key-89171b29891eade4ad6fcef732735dda" marker="I7" class="commentary I"/>
3
</num>
<heading>Resignation or removal</heading>
<subsection eId="section-3-1">
<num>1</num>
<content>
<p>A person appointed as Auditor General holds office until the end of the period for which the person was appointed (subject to subsections (2) and (3)).</p>
</content>
</subsection>
<subsection eId="section-3-2">
<num>2</num>
<intro>
<p>Her Majesty may relieve a person from office as Auditor General before the end of the period for which the person was appointed—</p>
</intro>
<paragraph eId="section-3-2-a">
<num>a</num>
<content>
<p>at the person's request, or</p>
</content>
</paragraph>
<paragraph eId="section-3-2-b">
<num>b</num>
<content>
<p>on Her Majesty being satisfied that the person is incapable for medical reasons of performing the duties of the office and of requesting to be relieved of it.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-3-3">
<num>3</num>
<content>
<p>Her Majesty may remove a person from office as Auditor General before the end of the period for which the person was appointed on the making of a recommendation, on the ground of the person's misbehaviour, that Her Majesty should do so.</p>
</content>
</subsection>
<subsection eId="section-3-4">
<num>4</num>
<intro>
<p>A recommendation for the removal of a person from office as Auditor General may not be made unless—</p>
</intro>
<paragraph eId="section-3-4-a">
<num>a</num>
<content>
<p>the National Assembly has resolved that the recommendation should be made, and</p>
</content>
</paragraph>
<paragraph eId="section-3-4-b">
<num>b</num>
<content>
<p>the resolution of the Assembly is passed on a vote in which the number of Assembly members voting in favour is not less than two-thirds of the total number of Assembly seats.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-4" period="#period2">
<num>
<noteRef href="#key-4faf6e0c1e0ee92d899c86490cd26bac" marker="I8" class="commentary I"/>
4
</num>
<heading>Disqualification</heading>
<subsection eId="section-4-1">
<num>1</num>
<content>
<p>A person cannot be appointed as Auditor General if the person is disqualified on any of the grounds specified in subsection (3).</p>
</content>
</subsection>
<subsection eId="section-4-2">
<num>2</num>
<content>
<p>A person ceases to be Auditor General if the person is disqualified on any of the grounds specified in subsection (3).</p>
</content>
</subsection>
<subsection eId="section-4-3">
<num>3</num>
<intro>
<p>A person is disqualified from being Auditor General if the person is—</p>
</intro>
<paragraph eId="section-4-3-a">
<num>a</num>
<content>
<p>a Member of the National Assembly;</p>
</content>
</paragraph>
<paragraph eId="section-4-3-b">
<num>b</num>
<intro>
<p>the holder of any other office or position to which a person may be appointed, or recommended or nominated for appointment, by or on behalf of—</p>
</intro>
<subparagraph eId="section-4-3-b-i">
<num>i</num>
<content>
<p>the Crown,</p>
</content>
</subparagraph>
<subparagraph eId="section-4-3-b-ii">
<num>ii</num>
<content>
<p>the National Assembly, or</p>
</content>
</subparagraph>
<subparagraph eId="section-4-3-b-iii">
<num>iii</num>
<content>
<p>the National Assembly Commission;</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-4-3-c">
<num>c</num>
<content>
<p>a Member of the House of Commons or House of Lords;</p>
</content>
</paragraph>
<paragraph eId="section-4-3-d">
<num>d</num>
<content>
<p>a Member of the Scottish Parliament;</p>
</content>
</paragraph>
<paragraph eId="section-4-3-e">
<num>e</num>
<content>
<p>a Member of the Northern Ireland Assembly;</p>
</content>
</paragraph>
<paragraph eId="section-4-3-f">
<num>f</num>
<content>
<p>an employee of the Wales Audit Office.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-5" period="#period2">
<num>
<noteRef href="#key-c163a9d2258663fb9aca5ac53c8d1d8e" marker="I9" class="commentary I"/>
5
</num>
<heading>
Employment
<abbr title="Et cetera" xml:lang="la">etc</abbr>
of former Auditor General
</heading>
<subsection eId="section-5-1">
<num>1</num>
<content>
<p>This section applies to a person who was appointed as Auditor General under this Part but who no longer holds that office.</p>
</content>
</subsection>
<subsection eId="section-5-2">
<num>2</num>
<intro>
<p>Before—</p>
</intro>
<paragraph eId="section-5-2-a">
<num>a</num>
<content>
<p>taking up an office or position of a description specified by the National Assembly, or</p>
</content>
</paragraph>
<paragraph eId="section-5-2-b">
<num>b</num>
<content>
<p>entering into an agreement or other arrangement of a description so specified,</p>
</content>
</paragraph>
<wrapUp>
<p>the person must consult any person specified by the National Assembly.</p>
</wrapUp>
</subsection>
<subsection eId="section-5-3">
<num>3</num>
<intro>
<p>The National Assembly must publish a list of—</p>
</intro>
<paragraph eId="section-5-3-a">
<num>a</num>
<content>
<p>the offices and positions specified for the purposes of subsection (2)(a);</p>
</content>
</paragraph>
<paragraph eId="section-5-3-b">
<num>b</num>
<content>
<p>the agreements and other arrangements specified for the purposes of subsection (2)(b).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-4">
<num>4</num>
<content>
<p>Subsections (5) and (6) apply for a period of 2 years starting with the day on which the person ceases to be Auditor General.</p>
</content>
</subsection>
<subsection eId="section-5-5">
<num>5</num>
<intro>
<p>The person must not—</p>
</intro>
<paragraph eId="section-5-5-a">
<num>a</num>
<intro>
<p>hold an office or position to which a person may be appointed, or recommended or nominated for appointment, by or on behalf of—</p>
</intro>
<subparagraph eId="section-5-5-a-i">
<num>i</num>
<content>
<p>the Crown,</p>
</content>
</subparagraph>
<subparagraph eId="section-5-5-a-ii">
<num>ii</num>
<content>
<p>the National Assembly, or</p>
</content>
</subparagraph>
<subparagraph eId="section-5-5-a-iii">
<num>iii</num>
<content>
<p>the National Assembly Commission; or</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-5-5-b">
<num>b</num>
<content>
<p>be a member, director, officer or employee of a person listed in subsection (7).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-6">
<num>6</num>
<intro>
<p>The person must not, in any capacity, provide services to—</p>
</intro>
<paragraph eId="section-5-6-a">
<num>a</num>
<content>
<p>the Crown or any body or other person acting on behalf of the Crown,</p>
</content>
</paragraph>
<paragraph eId="section-5-6-b">
<num>b</num>
<content>
<p>the National Assembly or any body or other person acting on behalf of the Assembly,</p>
</content>
</paragraph>
<paragraph eId="section-5-6-c">
<num>c</num>
<content>
<p>the National Assembly Commission or any body or other person acting on behalf of the Commission, or</p>
</content>
</paragraph>
<paragraph eId="section-5-6-d">
<num>d</num>
<content>
<p>a person listed in subsection (7).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-7">
<num>7</num>
<intro>
<p>The persons are—</p>
</intro>
<paragraph eId="section-5-7-a">
<num>a</num>
<content>
<p>a person whose accounts, or statements of accounts, 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-5-7-b">
<num>b</num>
<content>
<p>a person to whom a value for money study or examination carried out by the Auditor General in accordance with provision made by or by virtue of an enactment relates;</p>
</content>
</paragraph>
<paragraph eId="section-5-7-c">
<num>c</num>
<content>
<p>a person to whom a study carried out by the Auditor General in accordance with section 145A(2) of the Government of Wales Act 1998 (studies relating to the provision of services by any relevant body or bodies) relates;</p>
</content>
</paragraph>
<paragraph eId="section-5-7-d">
<num>d</num>
<content>
<p>a registered social landlord to whom the Auditor General provides advice or assistance under section 145D of the Government of Wales Act 1998;</p>
</content>
</paragraph>
<paragraph eId="section-5-7-e">
<num>e</num>
<content>
<p>a person in respect of whom the Auditor General has functions, or in respect of whom the Auditor General exercises functions on behalf of the Welsh Ministers, by virtue of section 146A of the Government of Wales Act 1998 (transfer of functions of Welsh Ministers);</p>
</content>
</paragraph>
<paragraph eId="section-5-7-f">
<num>f</num>
<content>
<p>a person to whose financial affairs and transactions accounts prepared by the Welsh Ministers under section 131 of the Government of Wales Act 2006 are to relate by virtue of subsection (3) of that section;</p>
</content>
</paragraph>
<paragraph eId="section-5-7-g">
<num>g</num>
<content>
<p>a person to whose financial affairs and transactions accounts prepared by the National Assembly Commission under section 137 of the Government of Wales Act 2006 are to relate by virtue of subsection (2) of that section.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-8">
<num>8</num>
<intro>
<p>But subsections (5) and (6) do not prevent a person from holding any of the following offices—</p>
</intro>
<paragraph eId="section-5-8-a">
<num>a</num>
<content>
<p>Comptroller and Auditor General;</p>
</content>
</paragraph>
<paragraph eId="section-5-8-b">
<num>b</num>
<content>
<p>Auditor General for Scotland;</p>
</content>
</paragraph>
<paragraph eId="section-5-8-c">
<num>c</num>
<content>
<p>Comptroller and Auditor General for Northern Ireland.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-5-9">
<num>9</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>
<section eId="section-6" period="#period2">
<num>
<noteRef href="#key-0db2d6f3fdb7754795aea31b299633da" marker="I10" class="commentary I"/>
6
</num>
<heading>
Status
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</heading>
<subsection eId="section-6-1">
<num>1</num>
<content>
<p>The person for the time being holding the office of Auditor General continues, by the name of that office, to be a corporation sole.</p>
</content>
</subsection>
<subsection eId="section-6-2">
<num>2</num>
<content>
<p>The Auditor General is not to be regarded as holding office under Her Majesty or as exercising any functions on behalf of the Crown.</p>
</content>
</subsection>
<subsection eId="section-6-3">
<num>3</num>
<content>
<p>But the Auditor General is to be taken to be a Crown servant for the purposes of the Official Secrets Act 1989.</p>
</content>
</subsection>
</section>
<section eId="section-7" period="#period2">
<num>
<noteRef href="#key-3af6a5462ef6f0f83658e0f932cb0b13" marker="I11" class="commentary I"/>
7
</num>
<heading>Remuneration</heading>
<subsection eId="section-7-1">
<num>1</num>
<content>
<p>Before a person is appointed as Auditor General, remuneration arrangements are to be made in respect of that person by the National Assembly.</p>
</content>
</subsection>
<subsection eId="section-7-2">
<num>2</num>
<content>
<p>But before those arrangements can be made, the First Minister must be consulted.</p>
</content>
</subsection>
<subsection eId="section-7-3">
<num>3</num>
<intro>
<p>The remuneration arrangements—</p>
</intro>
<paragraph eId="section-7-3-a">
<num>a</num>
<content>
<p>may make provision for a salary, allowances, gratuities, arrangements for a pension and other benefits, and</p>
</content>
</paragraph>
<paragraph eId="section-7-3-b">
<num>b</num>
<content>
<p>may include a formula or other mechanism for adjusting one or more of those elements from time to time.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7-4">
<num>4</num>
<content>
<p>But no element is to be performance-based.</p>
</content>
</subsection>
<subsection eId="section-7-5">
<num>5</num>
<intro>
<p>The National Assembly Commission must make payments to the Minister for the Civil Service, at such times as the Minister may determine, of such amounts as may be so determined, in respect of—</p>
</intro>
<paragraph eId="section-7-5-a">
<num>a</num>
<content>
<p>the provision of pensions, allowances, gratuities or other benefits by virtue of section 1 of the Superannuation Act 1972 to or in respect of any person who holds or has ceased to hold office as Auditor General, and</p>
</content>
</paragraph>
<paragraph eId="section-7-5-b">
<num>b</num>
<content>
<p>the expenses incurred in administering those pensions, allowances, gratuities or other benefits.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-7-6">
<num>6</num>
<content>
<p>Amounts payable by virtue of this section are to be charged on, and paid out of, the Welsh Consolidated Fund.</p>
</content>
</subsection>
</section>
</chapter>
<chapter eId="part-1-chapter-2" period="#period2">
<num>CHAPTER 2</num>
<heading>AUDITOR GENERAL'S FUNCTIONS</heading>
<hcontainer name="crossheading" eId="part-1-chapter-2-crossheading-general-provision-about-the-exercise-of-the-auditor-generals-functions-etc" period="#period2">
<heading>
<em>
General provision about the exercise of the Auditor General's functions
<abbr title="Et cetera" xml:lang="la">etc</abbr>
</em>
</heading>
<section eId="section-8" period="#period2">
<num>
<noteRef href="#key-224c1c310c1f8166f949378c04c6d402" marker="I1" class="commentary I"/>
<noteRef href="#key-c6863dddc39007e5107f83065c153dd9" marker="I5" class="commentary I"/>
8
</num>
<heading>How functions are to be exercised</heading>
<subsection eId="section-8-1">
<num>1</num>
<content>
<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>
</content>
</subsection>
<subsection eId="section-8-2">
<num>2</num>
<content>
<p>But this discretion is subject to subsection (3).</p>
</content>
</subsection>
<subsection eId="section-8-3">
<num>3</num>
<intro>
<p>The Auditor General must—</p>
</intro>
<paragraph eId="section-8-3-a">
<num>a</num>
<content>
<p>aim to carry out his or her functions efficiently and cost-effectively;</p>
</content>
</paragraph>
<paragraph eId="section-8-3-b">
<num>b</num>
<content>
<p>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;</p>
</content>
</paragraph>
<paragraph eId="section-8-3-c">
<num>c</num>
<content>
<p>have regard to advice given to him or her by the WAO (see section 17(3)).</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-9" period="#period2">
<num>
<noteRef href="#key-246aaaeaf1dde2ed2aaf5094e0e8653c" marker="I12" class="commentary I"/>
9
</num>
<heading>Supplementary powers</heading>
<subsection eId="section-9-1">
<num>1</num>
<content>
<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="#period2">
<heading>
<em>Functions relating to local government</em>
</heading>
<section eId="section-11" period="#period2">
<num>
<noteRef href="#key-240570735f15fe2c496ece73ab62a2c2" marker="I4" class="commentary I"/>
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="d4e862">
<num>13</num>
<heading>Audit of accounts of local government bodies in Wales</heading>
<subsection eId="d4e866">
<num>1</num>
<intro>
<p>A local government body in Wales—</p>
</intro>
<paragraph eId="d4e872">
<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="d4e878">
<num>b</num>
<content>
<p>must ensure that its accounts are audited in accordance with this Chapter.</p>
</content>
</paragraph>
</subsection>
<subsection eId="d4e884">
<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="d4e925">
<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>