Public Audit (Wales) Act 2004 (c. 23)

Part 2 E+W Local government bodies in Wales

Chapter 1 E+W Accounts and audit

Audit of accounts E+W

19 Auditors' rights to documents and information: offences E+W

(1) A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed by an auditor under section 18(4).

(2) A person guilty of an offence under subsection (1) is liable on summary conviction—

(a) to a fine not exceeding level 3 on the standard scale, and

(b) to an additional fine not exceeding £20 for each day on which the offence continues after he has been convicted of it.

(3) Subsection (4) applies if—

(a) a person is convicted of an offence under subsection (1), and

(b) expenses are incurred by an auditor in connection with proceedings for the offence.

(4) The expenses may be recovered from the convicted person or an appropriate person, to the extent that they are not recovered from any other source.

(5) An appropriate person is a person who controlled the document referred to in section 18(5) at the time the requirement was imposed.

Modifications etc. (not altering text)

C1 S. 19 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)