Public Audit (Wales) Act 2004

49 Directions under section 47

(1) A direction under section 47 requiring the publication of information must—

(a) identify the financial year or years in relation to which the information is to be published,

(b) specify or describe the activities to which the information is to relate, and

(c) make provision as to the matters to be contained in the information and as to the form in which it is to be published.

(2) A direction under section 47—

(a) may be given so as to apply either to all relevant bodies or to all relevant bodies of a description specified in the direction;

(b) may be varied or revoked by a subsequent direction under that section.

(3) Before giving a direction under section 47 which imposes a new requirement on a relevant body as to the publication of any information the Auditor General for Wales must consult—

(a) any associations of relevant bodies he thinks fit, and

(b) any other persons he thinks fit.

(4) A direction under section 47 imposing a new requirement on a relevant body as to the publication of any information must not be given later than the 31 December in the financial year which precedes the relevant financial year.

(5) The relevant financial year is the financial year in relation to which the information is to be published.

(6) If the Auditor General for Wales gives a direction under section 47 he must—

(a) publish the direction in the manner he considers appropriate for bringing it to the attention of members of the public, and

(b) send a copy of the direction to every relevant body on which duties are imposed by virtue of the direction.

(7) References in this section to the imposition of a new requirement on a relevant body as to the publication of information are to—

(a) the imposition of a requirement by the first direction under section 47 to apply to the body;

(b) any subsequent extension of or addition to—

(i) the matters to be contained in the information which the body is required to publish in relation to a financial year in pursuance of directions under section 47, or

(ii) the activities to which any such information is to relate.