11Audit of local government bodies
This section has no associated Explanatory Notes
(1)For section 13 of the Public Audit (Wales) Act 2004 (audit of accounts of local government bodies in Wales) substitute—
“13Audit of accounts of local government bodies in Wales
(1)A local government body in Wales—
(a)must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;
(b)must ensure that its accounts are audited in accordance with this Chapter.
(2)The Auditor General for Wales must audit the accounts of local government bodies in Wales.”.
(2)In section 16 of the Local Government (Wales) Measure 2009 (meaning of “relevant regulators” and “relevant functions”), omit paragraph (e) of subsection (2).