Modifications etc. (not altering text)
C1Pt. I modified (18.11.2003 so far as relating to E. and so far as relating to a best value authority in W. mentioned in s. 101(7), 27.11.2003 so far as relating to a best value authority in W., other than one mentioned in s. 101(7)) by Local Government Act 2003 (c. 26), ss. 101, 128(3)(b), 128(4)(c), 128(5), 128(6); S.I. 2003/2938, art. 2(b) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
(1)A performance plan published by a best value authority for a financial year under section 6 shall be audited by the authority’s auditor.
(2)An audit of a performance plan is an inspection for the purpose of establishing whether the plan was prepared and published in accordance with section 6 and any order or guidance under that section.
(3)[F1If an authority’s auditor is appointed by the Audit Commission,] subsections (1), (2) and (4) to (7) of section 6 of the M1Audit Commission Act 1998 (auditor’s right to documents and information) shall have effect in relation to [F2the auditor’s] functions under this Part as they have effect in relation to his functions under that Act.
[F3(3A)If an authority’s auditor is appointed by the Auditor General for Wales, sections 18 and 19 of the Public Audit (Wales) Act 2004 (auditor’s rights to documents and information) shall have effect in relation to the auditor’s functions under this Part as those sections have effect in relation to his functions under Chapter 1 of Part 2 of that Act.]
(4)In relation to an authority’s performance plan the auditor shall issue a report—
(a)certifying that he has audited the plan,
(b)stating whether he believes that it was prepared and published in accordance with section 6 and any order or guidance under that section,
(c)if appropriate, recommending how it should be amended so as to accord with section 6 and any order or guidance under that section,
(d)if appropriate, recommending procedures to be followed by the authority in relation to the plan,
(e)[F4if the auditor is appointed by the Audit Commission,] recommending whether the Audit Commission should carry out a best value inspection of the authority under section 10
[F5(ea)if the auditor is appointed by the Auditor General for Wales, recommending whether the Auditor General for Wales should carry out a best value inspection of the authority under section 10A,] and
(f)recommending whether the Secretary of State should give a direction under section 15.
(5)An auditor shall send a copy of his report relating to an authority’s performance plan—
(a)to the authority,
(b)[F6if the auditor is appointed by the Audit Commission,] to the Audit Commission,
[F7(ba)if the auditor is appointed by the Auditor General for Wales, to the Auditor General for Wales,] and
(c)if the report recommends that the Secretary of State give a direction under section 15, to the Secretary of State.
(6)Copies of a report shall be sent in accordance with subsection (5)—
(a)by 30th June of the financial year to which the relevant performance plan relates, or
(b)by such other date as the Secretary of State may specify by order.
(7)Subject to subsection (8), the [F8references in subsections (1), (3) and (3A)] to an authority’s auditor [F9are], in respect of a financial year, [F10references] to the auditor or auditors appointed to audit the authority’s accounts for the previous financial year.
(8)If a person who would by virtue of subsection (7) be an authority’s auditor in respect of a financial year or one of an authority’s auditors in respect of a financial year—
(a)[F11if he was appointed by the Audit Commission,] is no longer eligible for appointment under section 3 of the M2Audit Commission Act 1998,
[F12(aa)if he was appointed by the Auditor General for Wales, is no longer eligible for appointment under section 14 of the Public Audit (Wales) Act 2004,] or
[F13(b)the references in subsections (1), (3) and (3A) to the authority’s auditor are, in respect of that financial year, references to the auditor or auditors appointed in accordance with subsection (8A).]
the reference in subsection (1) to the authority’s auditor is, in respect of that financial year, a reference to an auditor or auditors appointed by the Audit Commission.
[F14(8A)The auditor or auditors shall be appointed—
(a)by the Auditor General for Wales, if the authority is a best value authority in Wales;
(b)by the Audit Commission, in any other case.
(8B)Section 14 of the Public Audit (Wales) Act 2004 shall apply to an appointment under subsection (8A)(a) as if it were an appointment of a person to audit the authority’s accounts under section 13 of that Act.]
(9)Section 3 of the 1998 Act shall apply to an appointment under [F15subsection (8A)(b)] as if it were an appointment of a person to audit the authority’s accounts under section 2(1) of the 1998 Act.
Textual Amendments
F1Words in s. 7(3) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(2); S.I. 2005/558, art. 2, Sch. 1
F2Words in s. 7(3) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(2); S.I. 2005/558, art. 2, Sch. 1
F3S. 7(3A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(3); S.I. 2005/558, art. 2, Sch. 1
F4Words in s. 7(4)(e) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(4); S.I. 2005/558, art. 2, Sch. 1
F5S. 7(4)(ea) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(5); S.I. 2005/558, art. 2, Sch. 1
F6Words in s. 7(5)(b) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(6); S.I. 2005/558, art. 2, Sch. 1
F7S. 7(5)(ba) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(7); S.I. 2005/558, art. 2, Sch. 1
F8Words in s. 7(7) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(8)(a); S.I. 2005/558, art. 2, Sch. 1
F9Word in s. 7(7) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(8)(b); S.I. 2005/558, art. 2, Sch. 1
F10Word in s. 7(7) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(8)(c); S.I. 2005/558, art. 2, Sch. 1
F11Words in s. 7(8)(a) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(9); S.I. 2005/558, art. 2, Sch. 1
F12S. 7(8)(aa) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(10); S.I. 2005/558, art. 2, Sch. 1
F13Words in s. 7(8) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(11); S.I. 2005/558, art. 2, Sch. 1
F14S. 7(8A)(8B) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(12); S.I. 2005/558, art. 2, Sch. 1
F15Words in s. 7(9) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(13); S.I. 2005/558, art. 2, Sch. 1
Commencement Information
I1 S. 7 wholly in force at 1.4.2000; s. 7 not in force at Royal Assent see s. 27; s. 7 in force (E.) at 1.4.2000 and (W.) for certain purposes at 1.4.2000 by S.I. 1999/2169, art. 4(2), Sch. 3; s. 7 in force (W.) at 1.4.2000 by S.I. 1999/2815, art. 3
Marginal Citations