2018 No. 91 (W. 22)
The Accounts and Audit (Wales) (Amendment) Regulations 2018
Made
Laid before the National Assembly for Wales
Coming into force
The Welsh Ministers, in exercise of the powers conferred on them by sections 39 and 58(2) of the Public Audit (Wales) Act 20041, make the following Regulations.
In accordance with section 39(2) of the Public Audit (Wales) Act 2004, the Welsh Ministers have consulted the Auditor General for Wales, such associations of local authorities in Wales as appear to them to be concerned and such bodies of accountants as appear to them to be appropriate.
Title and commencement1
1
The title of these Regulations is the Accounts and Audit (Wales) (Amendment) Regulations 2018.
2
These Regulations come into force on 14 March 2018.
3
These Regulations apply to years ending on or after 31 March 2018.
Amendment of the Accounts and Audit (Wales) Regulations 20142
The Accounts and Audit (Wales) Regulations 20142 are amended as set out in the following regulations.
Interpretation3
In regulation 2(1) (interpretation), omit the definition of “notice by advertisement” (“hysbysiad drwy hysbyseb”).
Statement of accounts4
In regulation 8(1)(c) (statement of accounts) after “keep a separate account” insert “, except accounts for pension funds administered in accordance with the Local Government Pension Scheme Regulations 20133”.
Signing, approval and publication of statement of accounts – larger relevant bodies5
1
In regulation 10 (signing, approval and publication of statement of accounts)—
a
in paragraph (1), for “30 June” substitute “31 May”;
b
in paragraph (2), for “30 September” substitute “31 July”.
2
After regulation 10 insert—
Modifications for the year ending on 31 March 201810A
In relation to the year ending on 31 March 2018, regulation 10 applies with the following modifications—
a
paragraph (1) is to be read as if for “31 May” there were substituted “30 June”;
b
paragraph (2) is to be read as if for “31 July” there were substituted “30 September”.
Modifications for county and county borough councils for years ending on 31 March 2019 and 31 March 202010B
1
The modifications set out in this regulation have effect in relation to the accounts of a county or county borough council.
2
In relation to the years ending on 31 March 2019 and 31 March 2020 regulation 10 applies with the following modifications—
a
paragraph (1) is to be read as if for “31 May” there were substituted “15 June”;
b
paragraph (2) is to be read as if for “31 July” there were substituted “15 September”.
Notice of public rights6
In regulation 12(1) (notice of public rights), for “give notice by advertisement and on its website of” substitute “display on its website and in at least one conspicuous place in its area a notice containing”.
Notice of conclusion of audit7
In regulation 13 (notice of conclusion of audit), for “give notice by advertisement and on its website” substitute “display on its website and in at least one conspicuous place in its area a notice”.
Signing, approval and publication of accounting statements – smaller relevant bodies8
1
In regulation 15(5)(b) (signing, approval and publication of accounting statements), for “a conspicuous place or places” substitute “at least one conspicuous place”.
2
After regulation 15 (signing, approval and publication of accounting statements) insert—
Modifications for committees of county or county borough councils15A
1
The modifications set out in this regulation have effect in relation to the accounts of a committee of a county or county borough council (including a joint committee).
2
In relation to the years ending on 31 March 2019 and 31 March 2020, regulation 15 applies with the following modifications—
a
paragraph (2) is to be read as if for “30 June” there were substituted “15 June”;
b
paragraph (5) is to be read as if for “30 September” there were substituted “15 September”.
3
In relation to years ending on or after 31 March 2021, regulation 15 applies with the following modifications—
a
paragraph (2) is to be read as if for “30 June” there were substituted “31 May”;
b
paragraph (5) is to be read as if for “30 September” there were substituted “31 July”.
Notice of public rights9
In regulation 17(1) (notice of public rights) for “a conspicuous place or places” substitute “at least one conspicuous place”.
Notice of conclusion of audit10
In regulation 18 (notice of conclusion of audit) for “a conspicuous place or places” substitute “at least one conspicuous place”.
Extraordinary audit11
In regulation 28 (extraordinary audit), for paragraph (1) substitute—
1
Where, under section 37 of the 2004 Act4, the Auditor General for Wales holds an extraordinary audit of accounts of a relevant body, the body must display a notice on its website and in at least one conspicuous place in the area of the body, concerning the right of any local government elector for the area to which the accounts relate to make objections to any of those accounts.
(This note is not part of the Regulations)