Part 2 E+WLocal authorities: governance and audit

Prospective

Chapter 3 E+WAudit of entities connected with local authorities

Preliminary E+W

36 Overview E+W

(1) This Chapter makes provision for [F1 the Auditor General for Wales] to appoint a person to carry out audit functions in relation to a relevant entity in circumstances where it appears to the authority that the entity is or will be a qualifying F2 ... Welsh local authority entity.

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In this Chapter, “relevant entity” means—

(a) a company,

(b) a limited liability partnership, or

(c) [F4 a registered society] .

F5 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In this Chapter, “qualifying Welsh local authority entity” means a relevant entity which—

(a) is connected with a local authority in Wales, and

(b) meets such other conditions as the Welsh Ministers may by regulations specify.

(6) In this Chapter, “local authority” means any body which—

(a) is a local authority for the purposes of section 21 of the Local Government Act 2003 (c. 26) (see subsection (6) of that section and section 23 of that Act), and

(b) is required to prepare statements of accounts by regulations made under F6 ... section 39 of the Public Audit (Wales) Act 2004 (c. 23).

Textual Amendments

F1 Words in s. 36(1) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 98(2)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F2 Words in s. 36(1) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 98(2)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F3 S. 36(2) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 98(3); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F4 Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), Sch. 4 para. 149 (with Sch. 5)

F5 S. 36(4) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 98(3); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F6 Words in s. 36(6)(b) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 98(4); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)