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Part 2 E+WLocal government bodies in Wales

Chapter 1E+WAccounts and audit

Audit of accountsE+W

[F113Audit of accounts of local government bodies in WalesE+W

(1)A local government body in Wales—

(a)must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;

(b)must ensure that its accounts are audited in accordance with this Chapter.

(2)The Auditor General for Wales must audit the accounts of local government bodies in Wales.]

Textual Amendments

F214Appointment of auditorsE+W

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Textual Amendments

Modifications etc. (not altering text)

F215Persons to assist auditorsE+W

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Textual Amendments

F316Code of audit practiceE+W

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Textual Amendments

17[F4General duties on audit of accounts]E+W

(1)This section applies in relation to the audit of a body’s accounts under this Chapter.

(2)[F5The Auditor General for Wales must], by examination of the accounts and otherwise, satisfy himself of these things—

(a)that the accounts are prepared in accordance with regulations under section 39;

(b)that they comply with the requirements of all other statutory provisions applicable to the accounts;

(c)that proper practices have been observed in the compilation of the accounts;

(d)that the body has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources;

(e)that the body, if required to publish information in pursuance of a direction under section 47 (performance information) has made such arrangements for collecting and recording the information and for publishing it as are required for the performance of its duties under that section.

F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F718Auditors' rights to documents and informationE+W

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Textual Amendments

Modifications etc. (not altering text)

F719Auditors' rights to documents and information: offencesE+W

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Textual Amendments

Modifications etc. (not altering text)

20[F8Fees in respect of functions exercised by the Auditor General for Wales]E+W

[F9(A1)The Wales Audit Office must, in accordance with a scheme for charging fees prepared under section 24 of the Public Audit (Wales) Act 2013, charge a fee in respect of functions exercised by the Auditor General for Wales—

(a)in auditing the accounts of local government bodies in Wales under this Chapter, and

(b)in undertaking studies at the request of a local government body under section 44.]

(1)[F10The Wales Audit Office] must prescribe a scale or scales of fees payable for one or more financial years in respect of the audit of accounts of local government bodies in Wales under this Chapter.

(2)Before prescribing a scale of fees under subsection (1) [F11the Wales Audit Office] must consult—

(a)any associations [F12of local government bodies] in Wales which appear to [F11the Wales Audit Office] to be concerned, and

[F13(b)such other persons as the Wales Audit Office thinks fit.]

F14(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)A local government body in Wales must, subject to subsection (5), pay to [F15the Wales Audit Office] the fee payable in respect of the audit in accordance with the appropriate scale.

(5)If it appears to [F16the Wales Audit Office] that the work involved in a particular audit differed substantially from that envisaged by F17... the appropriate scale, [F16the Wales Audit Office] may charge a fee which differs from that referred to in subsection (4).

[F18(5A)But a fee charged under this section may not exceed the full cost of exercising the function to which it relates.]

F19(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1S. 20 partly in force; s. 20 not in force at Royal Assent see s. 73; s. 20(1)-(3) in force for certain purposes at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 20(4)-(6) in force at 1.4.2005 by S.I. 2005/558, art. 2, Sch. 1

F2021Fees prescribed by AssemblyE+W

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Textual Amendments

Modifications etc. (not altering text)

C5S. 21 applied (with modifications) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 27(6), 53(2); S.I. 2009/3272, art. 3(1), Sch. 2

Commencement Information

I2S. 21 wholly in force at 1.4.2005; s. 21 not in force at Royal Assent see s. 73; s. 21(1)(2)(5) in force at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 21(3)(4) in force at 1.4.2005 by S.I. 2005/558, art. 2, Sch. 1