Part 2Local authorities: governance and audit
Chapter 3Audit of entities connected with local authorities
Public interest reports
45Public interest reports
1
A person appointed under this Chapter in relation to an entity must make a report about any relevant matter—
a
which comes to their attention in discharging their functions arising under or pursuant to the preceding provisions of this Chapter, and
b
which they consider that it would be in the public interest to bring to the attention of the entity, the local authority with which it is connected or the public.
2
In subsection (1) “relevant matter” means—
a
a matter relating to the financial affairs of the entity for the financial year, or
b
a matter relating to the corporate governance of the entity.
3
A report under this section must be sent to the entity before the end of the period of 14 days starting with the day on which the report is made.
4
A copy of a report under this section must be sent before the end of that period to—
a
the local authority with which the entity is connected, and
b
the F1Auditor General for Wales.
5
The person appointed under this Chapter may—
a
notify any person of the fact that the report has been made, and
b
supply a copy of it or of any part of it to any person.