PART 1LOCAL GOVERNMENT IMPROVEMENT
Other functions of the Auditor General for Wales
25Statement of practice
1
The Auditor General for Wales must prepare a statement of practice which describes the way in which the Auditor General intends to exercise the functions described in subsection (4).
2
The Auditor General must—
a
keep the statement under review; and
b
if the Auditor General considers it appropriate following a review, prepare a revised statement of practice.
3
The statement of practice must accord with the principles described in subsection (5).
4
The functions are those conferred upon the Auditor General by—
a
section 17 (improvement information and planning: audit);
b
section 18 (improvement assessments);
c
section 19 (audit and assessment reports);
d
section 23 (co-ordination of audit etc);
e
section 24 (annual improvement reports).
5
The principles are—
a
that the Auditor General for Wales should exercise the Auditor General’s functions consistently as between different Welsh improvement authorities;
b
that persons appointed under section 13 of the Public Audit (Wales) Act 2004 should discharge their responsibilities independently;
c
that it is desirable that the relevant functions of the relevant regulators and the functions of the Auditor General described in section 23(7) are exercised proportionately so as not to impose an unreasonable burden upon Welsh improvement authorities;
d
that the functions in subsection (4) should be exercised with a view to assisting Welsh improvement authorities to comply with the requirements of this Part.
6
The Auditor General for Wales must send a copy of a statement or revised statement prepared under subsection (1) to the Welsh Ministers for their approval.
7
If the statement or revised statement is approved by the Welsh Ministers, the Auditor General must publish the statement or the revised statement.
8
The Auditor General for Wales must have regard to the statement most recently published under subsection (7) in exercising the functions described in subsection (4).