Part 2Local government bodies in Wales
Chapter 1Accounts and audit
Miscellaneous
37Extraordinary 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.
38Audit 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.
39Accounts 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.
40Documents 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.