(1)An auditor has a right of access at all reasonable times to every document relating to a local government body in Wales which appears to him necessary for the purposes of his functions under this Chapter.
(2)The documents relating to a body to which the right conferred by subsection (1) applies may include in particular—
(a)a document which is held or controlled by a person who has received financial assistance from the body by means of a grant, loan or guarantee or as a result of the taking of an interest in any property or body corporate;
(b)a document which is held or controlled by a person who has supplied goods or services to the body in pursuance of a contract to which the body was party or who has supplied goods or services in pursuance of a relevant sub-contract;
(c)a document of a description specified in an order made by the Assembly.
(3)For the purposes of subsection (2)(b) a contract is a relevant sub-contract if its performance fulfils, or contributes to the fulfilment of, an obligation to supply goods or services to the body in another contract.
(4)An auditor may require a person whom he thinks has information of the kind mentioned in subsection (5)—
(a)to give him any assistance, information and explanation which the auditor thinks necessary for the purposes of his functions under this Chapter;
(b)to attend before him in person to—
(i)give the assistance, information or explanation, or
(ii)produce any document which is held or controlled by the person and to which the right conferred by subsection (1) applies.
(5)The information is information which relates to—
(a)a local government body in Wales in relation to which the auditor has functions under this Chapter;
(b)a document to which the right conferred by subsection (1) applies;
(c)a person who holds or controls such a document.
(6)Every local government body in Wales must provide an auditor with every facility and all information which he may reasonably need for the purposes of his functions under this Chapter.
(7)Before making an order under subsection (2)(c) the Assembly must consult—
(a)the Auditor General for Wales, and
(b)any associations of local authorities in Wales which appear to it to be concerned.
Modifications etc. (not altering text)
C1S. 18 applied (1.4.2005) by Local Government Act 1999 (c. 27), s. 7(3A) (as inserted by Public Audit (Wales) Act 2004 (c. 23), ss. 50, 73, Sch. 1 para. 5(3); S.I. 2005/558, art. 2, Sch. 1)