Public Audit (Wales) Act 2004
2004 CHAPTER 23
Territorial Extent and Devolution
Part 2, Chapter 1: Accounts and Audit
Miscellaneous
Section 38: Audit of accounts of officers
83.This section requires an auditor of a local government body in Wales to audit the accounts of an officer of that body if he holds money or other property on behalf of that body. For instance, the custodian of a property, open to the public on payment of an admission charge, which is in the control of a local government body in Wales is the type of officer whose accounts may be subject to section 38.
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