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The Accounts and Audit (Wales) Regulations 2005

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Written notice of proposed objection

16.—(1) Any written notice of a proposed objection given in pursuance of section 31(2) of the 2004 Act shall state the facts on which the local government elector proposes to rely, and contain, so far as possible —

(a)particulars of any item of account which is alleged to be contrary to law, and

(b)particulars of any matter in respect of which it is proposed that the auditor could make a report under section 22 of that Act.

(2) In paragraph (1) where a notice relates to a financial year commencing before 1 April 2005 it may contain in addition to those matters in sub–paragraphs (a) and (b) particulars of any person from whom it is alleged the auditor should certify under section 18 of the 1998 Act that a sum or amount of loss or deficiency is due and the sum of that amount provided that the notice does not relate to a police authority for a police area in Wales(1)).

(1)

See S.I. 2000/3335 in relation to police authorities in Wales.

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