Commentary on Sections Part 2: The Wales Audit Office and its relationship with the Auditor General Section 21 – Provision of resources for Auditor General’s functions
37.Section 21 requires the WAO, as the budget-holder, to provide resources to the AGW as required by the AGW so he or she can carry out his or her functions. The resources are, in particular, -
	staff to assist the AGW;
	services from any person (for example, external audit or other audit services principally under section 19);
	holding property, documents or other information; and
	keeping records relating to the functions of the AGW.