- Latest available (Revised)
- Original (As enacted)
There are currently no known outstanding effects for the Public Audit (Wales) Act 2004, Section 32.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)Where it appears to [F1the Auditor General for Wales in] carrying out an audit under this Chapter that an item of account is contrary to law, [F2he] may apply to the court for a declaration that the item is contrary to law.
(2)On an application under this section the court may make or refuse to make the declaration applied for.
(3)If the court makes the declaration applied for it may also order rectification of the accounts.
(4)If [F3the Auditor General for Wales] decides not to make an application for a declaration under this section in relation to an item of account, he must notify a person who has made an objection under section 31(1)(a) in relation to the item of account of his decision.
(5)Subsection (4) does not apply if the person who has made the objection has failed to comply with section 31(2).
(6)A person notified under subsection (4) of [F4the Auditor General for Wales]’s decision may require the auditor to state in writing the reasons for his decision before the end of the permitted period, which is 14 days starting with the day on which the person is notified of [F4the Auditor General for Wales]’s decision.
(7)A person who receives reasons for [F4the Auditor General for Wales]’s decision under subsection (6) may appeal to the court against the decision before the end of the permitted period, which is 28 days starting with the day on which he receives the reasons.
(8)On an appeal under subsection (7) the court has the same powers in relation to the item of account as it would have if [F4the Auditor General for Wales] had applied to the court for a declaration under subsection (1) in relation to the item of account.
(9)On an application or appeal under this section relating to the accounts of a body, the court may make such order as it thinks fit for the payment by the body of expenses incurred in connection with the application or appeal by—
(a)[F4the Auditor General for Wales];
(b)the person by whom the appeal is brought.
(10)The High Court and the county [F5court] have jurisdiction for the purposes of this section.
Textual Amendments
F1Words in s. 32(1) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 37(2)(a) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
F2Word in s. 32(1) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 37(2)(b) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
F3Words in s. 32(4) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 37(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
F4Words in s. 32(6)-(9) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 37(4) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
F5Word in s. 32(10) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 124; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: