Introduction
1.These Explanatory Notes are for the Public Audit (Wales) Act 2013 which was passed by the National Assembly for Wales on 5 March 2013 and received Royal Assent on 29 April 2013. They have been prepared by the Department for Local Government and Communities of the Welsh Government to assist the reader of the Act. The Explanatory Notes should be read in conjunction with the Act but are not part of it.
2.The powers to make the Act are contained in Part 4 and Schedule 7 of the Government of Wales Act 2006. The National Assembly for Wales has the legislative competence to make provision for and in connection with the Public Audit (Wales) Act 2013 by virtue of Schedule 7, subject 14 (Public Administration).
3.The following terms and abbreviations are used in the Explanatory Notes:
	The Assembly – the National Assembly for Wales
	The Assembly Commission – the National Assembly for Wales Commission
	AGW – the Auditor General for Wales
	WAO – the Wales Audit Office
	WCF – the Welsh Consolidated Fund