Territorial Extent and Devolution
6.The Act relates primarily to public audit in Wales. It does, however, amend certain primary legislation which extends to the United Kingdom. The Act includes both powers and duties of consultation and co-operation that enable the Auditor General for Wales and other audit and inspection bodies to co-operate on a cross-border basis. Section 2 confers a power (not a duty) on the Auditor General to co-operate on a wider UK basis. The power would extend to bodies such as Audit Scotland and the Office of the Comptroller and Auditor General for Northern Ireland. The provision was included in the draft Bill published in April 2003 for pre-legislative scrutiny and consultation and remains unchanged. The Public Audit Forum is an example of existing co-operation between audit bodies on a UK basis.