- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)A local government body in Wales—
(a)must make up its accounts each year to 31 March or such other date as the Assembly may generally or in any special case direct;
(b)must ensure that its accounts are audited in accordance with this Chapter by one or more auditors appointed by the Auditor General for Wales.
(2)The Auditor General for Wales must appoint auditors to audit the accounts of local government bodies in Wales.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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