Local Government (Wales) Act 1994

Audit

16 (1) The accounts of the Residuary Body shall be included among those which are required to be audited in accordance with Part III of the [1982 c. 32.] Local Government Finance Act 1982 and, subject to sub-paragraph (2), that Part shall accordingly have effect in relation to the Residuary Body and its accounts.

(2) Sections 15(1)(a), 17, 19, 20, 22, 23 and 24 of that Act shall not apply in relation to the Residuary Body or its accounts.

(3) At each audit of the accounts of the Residuary Body under Part III of the Act of 1982, any local government elector for any area to which the accounts to be audited relate may inspect those accounts and all books, deeds, contracts, bills, vouchers and receipts relating to them and make copies of all or any part of the accounts and those other documents.

(4) At the request of any such local government elector, the auditor shall give the elector, or any representative of the elector, an opportunity to question him about those accounts or to draw his attention to any matter on which he could make a report under section 15(3) of the Act of 1982.

(5) As soon as the audit of the accounts of the Residuary Body has been concluded, a copy of—

(a) any statement prepared for the accounting year in question under paragraph 15(1), and

(b) any report made by the auditor on the statement or on the accounts,

shall be sent by the Residuary Body to the Secretary of State.

(6) The Secretary of State shall lay a copy of the statement and report before each House of Parliament.

(7) Any person, on applying to the Residuary Body, shall be entitled—

(a) to inspect and make copies of any statement prepared by it under paragraph 15(1) and any report made by an auditor on the statement or on its accounts; and

(b) to be supplied with copies of any such statement or report on payment of such reasonable sum as the Residuary Body may determine.

(8) Any document which a person is entitled to inspect under sub-paragraph (3) or (7) may be inspected by him at all reasonable times and without payment.