Part 2Local government bodies in Wales
Chapter 1Accounts and audit
Audit of accounts
13F1Audit of accounts of local government bodies in Wales
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.