The WLGA Council appoint the Chair and Members of the Audit Committee reports to the Executive Board of the Association. The Audit Committee comprises at least 5 members and its roles and responsibilities are set out in paragraph 11 of the WLGA Constitution.

In March 2017 the WLGA Council agreed to a change in the Constitution of the WLGA which resulted in a separation of the functions of the former WLGA Management and Audit Sub Committee and reconstitution as the WLGA Management Sub-Committee, and a separate and new Audit Committee.