Part 2 E+WLocal authorities: governance and audit

Prospective

Chapter 3E+WAudit of entities connected with local authorities

SupplementaryE+W

50FeesE+W

F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2(1A)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 [F3the [F4Wales Audit Office]] may specify.

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

[F6(4A)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 [F7subsection F8... (4A)] [F9the [F10Wales 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 [F11the [F12Wales 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).

F13(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12)If it appears to [F15the [F16Wales 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, [F15the [F16Wales Audit Office]] may charge a fee of an amount different from that referred to in subsection [F17(4A)].

Textual Amendments

F1S. 50(1) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(2); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F4Words in s. 50(3) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(3); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F5S. 50(4) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(4); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F8Words in s. 50(5) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(5)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F10Words in s. 50(5) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(5)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F12Words in s. 50(6) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(6); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F13S. 50(8)(9) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(7); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F16Words in s. 50(12) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(8)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

F17Words in s. 50(12) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 109(8)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)