Part 2Local authorities: governance and audit

Chapter 3Audit of entities connected with local authorities

Supplementary

50Fees

F101

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F41A

An entity in relation to which a person is appointed by the Auditor General for Wales under this Chapter must pay the Wales Audit Office, in accordance with a scheme for charging fees prepared under section 24 of the Public Audit (Wales) Act 2013, a fee in respect of the discharge by that person of any of the functions specified by subsection (2) in relation to the entity.

2

Those functions are—

a

functions under section 44(2) to (5);

b

functions under sections 45 to 49.

3

The entity must pay a fee under this section at such time, and otherwise in accordance with such requirements, as F7the F9Wales Audit Office may specify.

F174

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F24A

The amount of a fee payable under subsection (1A) is, subject as follows, to be such as may be specified in or determined under a scale or scales of fees prescribed by the Wales Audit Office for the purposes of this section.

But a fee charged under subsection (1A) may not exceed the full cost of exercising the function to which it relates.

5

Before prescribing a scale of fees under F3subsection F11... (4A)F8the F12Wales Audit Office must consult—

a

such associations of local authorities, and

b

such bodies of accountants,

as it considers appropriate.

6

A scale of fees under this section is not to provide for the amount of a fee to be different depending on whether or not the person appointed under this Chapter is a member of staff of F1the F16Wales Audit Office.

7

A scale of fees under this section and standard terms and conditions under section 43 are not to provide for fees of different amounts in respect of—

a

the discharge of a function referred to in subsection (2)(a), and

b

the discharge of an equivalent function pursuant to an appointment pursuant to section 43(1).

F158

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F159

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F510

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F511

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12

If it appears to F6the F14Wales Audit Office that the work involved in a particular case differed (or is likely to differ) substantially from that envisaged by the person prescribing the appropriate scale, F6the F14Wales Audit Office may charge a fee of an amount different from that referred to in subsection F13(4A).