Public Audit (Wales) Act 2004 Explanatory Notes

Section 56: Publication of information by Auditor General for Wales

121.This section gives the Auditor General power to publish particular information relating to audits carried out under Part 2 of the Act. Other powers of, or duties on, the Auditor General to publish are contained in various provisions of the Part, e.g. in relation to studies under section 41. The information covered by section 56 is information relating to:

  • public interest reports made by appointed auditors under section 22 and the consequences of such reports,

  • contraventions by local government bodies in Wales of audit regulations made by the Assembly under section 39, and

  • contraventions by local government bodies in Wales of directions from the Auditor General under section 47 requiring the publication of information about standards of performance.

122.In relation to public interest reports by appointed auditors, the Auditor General must not publish details of any decision made at a meeting of the body in question while the public were excluded from that meeting on certain grounds. The grounds are that confidential information (within the meaning of s. 100A(3) of the Local Government Act 1972), exempt information (within the meaning of section 100I of that Act) or information which it would be prejudicial to the public interest to disclose, was to be discussed in order to reach the decision.

123.The Auditor General must inform a body before publishing information concerning it. He must publish the information in a way that he considers appropriate for bringing it to the attention of those who may be interested in it.

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