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
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
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).