Public Audit (Wales) Act 2004 (c. 23)

Part 2 Local government bodies in Wales

Chapter 1 Accounts and audit

Miscellaneous

38 Audit 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.