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Public Audit (Wales) Act 2004

Section 39: Accounts and audit regulations

84.This section empowers the Assembly, subject to consultation, to make regulations relating to the keeping, form, preparation, certification, deposit and publishing of accounts by local government bodies in Wales, and to the exercise of the rights, conferred on certain classes of the public by sections 29, 30 and 31 to inspect documents and to raise questions and objections. The Assembly can provide that contravention of any provision of the regulations, without reasonable excuse, will be an offence.

85.The Assembly already has this power to make equivalent regulations under section 27 of the ACA, by virtue of The National Assembly for Wales (Transfer of Functions) Order 1999 (SI 1999/672) (the Transfer of Functions Order). The power is repeated in this Act for the sake of clarity. A consequential amendment to the Transfer of Functions Order is contemplated.

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