Public Audit (Wales) Act 2013

Delegation of functions

32 (1) The WAO may delegate any of its functions to—

(a) any of its members, employees or committees, or

(b) a person who provides services to the WAO.

(2) A committee may delegate functions (including functions delegated to it) to a sub-committee.

(3) The delegation of a function does not prevent the WAO or the committee (as the case may be) from carrying out the function itself.

(4) The delegation of a function does not affect the WAO’s or the committee’s responsibility for the function (as the case may be).

(5) Functions under the following provisions may not be delegated—

(a) section 20(1)(a) (estimating the income and expenses of the WAO for each financial year);

(b) section 25(1) (preparing an annual plan for each financial year with the Auditor General);

(c) paragraph 27 of Part 7 of this Schedule (making rules for the purpose of regulating the WAO’s procedure);

(d) paragraph 34(2) of Part 8 of this Schedule (recommending a person to audit the accounts of the WAO, etc);

(e) paragraph 3 of Part 2 of Schedule 2 (jointly preparing a report or an interim report each financial year on the exercise of the functions of the Auditor General and the WAO);

(f) paragraph 5 of Part 3 of Schedule 2 (designating another person to temporarily exercise the functions of the Auditor General).