Public Audit (Wales) Act 2004

Miscellaneous

37 Extraordinary audit

(1) The Auditor General for Wales may direct an auditor to hold an extraordinary audit of the accounts of a local government body in Wales if the condition in subsection (2) or the condition in subsection (3) is met.

(2) The condition is that it appears to the Auditor General for Wales to be desirable to hold an extraordinary audit of the body’s accounts.

(3) The condition is that an application for an extraordinary audit of the body’s accounts is made by a local government elector for the area of the body.

(4) The Assembly may require the Auditor General for Wales to direct an auditor to hold an extraordinary audit of the accounts of a local government body in Wales if it appears to the Assembly to be desirable in the public interest for an extraordinary audit of the body’s accounts to be held.

(5) These provisions apply to an extraordinary audit under this section as they apply to an ordinary audit under this Chapter—

(a) section 15;

(b) sections 17 to 19;

(c) sections 22 to 28;

(d) sections 31 and 32.

(6) An extraordinary audit of a body’s accounts may be held under this section only if 3 clear days' notice in writing of the audit is given to the body.

(7) The expenditure incurred in holding an extraordinary audit of a body’s accounts under this section must be met in the first instance by the Auditor General for Wales.

(8) The Auditor General for Wales may recover all or part of the expenditure from the body.

38 Audit of accounts of officers

(1) This section applies if an officer of a local government body in Wales receives money or other property—

(a) on behalf of the body, or

(b) for which he ought to account to the body.

(2) The auditor of the body’s accounts must audit the officer’s accounts.

(3) These provisions apply with the necessary modifications to the accounts and audit—

(a) section 13(1);

(b) sections 17 to 24;

(c) sections 27 to 32;

(d) section 37;

(e) section 39.

39 Accounts and audit regulations

(1) The Assembly may by regulations applying to local government bodies in Wales make provision with respect to—

(a) the keeping of accounts;

(b) the form, preparation and certification of accounts and of statements of accounts;

(c) the deposit of the accounts of a body at the offices of the body or at another place;

(d) the publication of information relating to accounts and the publication of statements of accounts;

(e) the exercise of any rights of objection or inspection conferred by section 29, 30 or 31 and the steps to be taken by a body for informing local government electors for the area of the body of those rights.

(2) Before making any regulations under this section the Assembly must consult—

(a) the Auditor General for Wales,

(b) any associations of local authorities in Wales which appear to it to be concerned, and

(c) any bodies of accountants which appear to it to be appropriate.

(3) A person commits an offence if—

(a) without reasonable excuse he contravenes a provision of regulations under this section, and

(b) the regulations declare that contravention of the provision is an offence.

(4) A person guilty of an offence under subsection (3) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(5) Subsection (6) applies if—

(a) a person is convicted of committing an offence under subsection (3) in relation to a body, and

(b) expenses are incurred by an auditor in connection with proceedings for the offence.

(6) The expenses may be recovered from the convicted person or the body, to the extent that they are not recovered from any other source.

40 Documents relating to police authorities

(1) If the Auditor General for Wales receives a copy of a report under section 22(5) or (6) and the report relates to a police authority for a police area in Wales, he must send a copy of the report to the Secretary of State and the Assembly.

(2) If the Auditor General for Wales has sent a document (or a copy of a document) relating to one or more police authorities for police areas in Wales to a police authority for a police area in Wales, he may send a copy of the document to the Secretary of State and the Assembly.