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

Part 2 E+W Local government bodies in Wales

Chapter 1 E+W Accounts and audit

Auditors' reports and recommendations E+W

27 Additional publicity for immediate reports E+W

(1) This section applies where under section 22(5) [F1 the Auditor General for Wales] has sent a report made under section 22(3) to a body.

(2) From the time when the report is received by the body any member of the public may—

(a) inspect the report at all reasonable times without payment;

(b) make a copy of the report or any part of it at all reasonable times without payment;

(c) require the body to supply him on payment of a reasonable sum with a copy of the report or any part of it.

(3) On receiving a report sent to it under section 22(5) a body must immediately—

(a) ensure that a notice is published in one or more newspapers circulating in the area of the body, and

(b) supply a copy of the report to every member of the body.

(4) The notice published under subsection (3) must—

(a) identify the subject-matter of the report, and

(b) state that any member of the public may inspect the report and make a copy of it or any part of it between such times and at such place or places as are specified in the notice.

(5) [F2 The Auditor General for Wales] may—

(a) notify any person that he has made the report;

(b) supply a copy of the report or of any part of it to any person.

(6) A person who has custody of a report made under section 22(3) commits an offence if—

(a) he obstructs a person in the exercise of a right conferred by subsection (2)(a) or (b), or

(b) he refuses to comply with a requirement under subsection (2)(c).

(7) A person guilty of an offence under subsection (6) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(8) A body commits an offence if it fails to comply with a requirement of subsection (3).

(9) A body guilty of an offence under subsection (8) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(10) Nothing in this section affects the operation of section 24(4) to (7).

Textual Amendments

F1 Words in s. 27(1) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 32(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)

F2 Words in s. 27(5) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 32(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)