Prospective
38Power to appoint auditorE+W
(1)Subject to this Chapter, [F1the Auditor General for Wales] may appoint a person to carry out audit functions in accordance with this Chapter in relation to a relevant entity.
(2)An appointment under this section is to be for a financial year of the entity.
(3)An appointment under this section must be made—
(a)before the start of the financial year to which it relates, or
(b)in the case of an appointment for the first financial year of the entity, before whichever is the earlier of—
(i)the end of that financial year, and
(ii)the end of the period of three months beginning with the day on which the [F2Auditor General for Wales] receives notification in relation to the entity under section [F337(2)(a)] .
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)The Auditor General for Wales may make an appointment under this section if (and only if) it appears to the Auditor General that—
(a)the entity will be a qualifying Welsh local authority entity at the start of the financial year for which the appointment is made, or
(b)in the case of an appointment for the first financial year of the entity, the entity is a qualifying Welsh local authority entity when the appointment is made.
(6)Before making an appointment under this section in relation to an entity the [F5Auditor General for Wales] must consult the entity.
F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)After making an appointment under this section in relation to an entity the [F7Auditor General for Wales] must notify the local authority with which the entity is connected.
Textual Amendments
F1Words in s. 38(1) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(2); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F2Words in s. 38(3)(b)(ii) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(3)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F3Words in s. 38(3)(b)(ii) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(3)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F4S. 38(4) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(4); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F5Words in s. 38(6) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(5); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F6S. 38(7) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(6); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F7Words in s. 38(8) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(7); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)