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Public Audit (Wales) Act 2004

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Part 2 E+WLocal government bodies in Wales

Chapter 1E+WAccounts and audit

Local government bodies in WalesE+W

12Local government bodies in WalesE+W

(1)In this Part “local government body in Wales” means any of these—

(a)a local authority in Wales;

(b)a committee of a local authority in Wales (including a joint committee of two or more local authorities in Wales);

(c)a port health authority for a port health district wholly in Wales;

(d)a National Park authority for a National Park in Wales;

(e)a conservation board established by order of the Assembly under section 86 of the Countryside and Rights of Way Act 2000 (c. 37);

(f)a [F1police and crime commissioner] for a police area in Wales;

[F2(fa)a chief constable of a police force maintained under section 2 of the Police Act 1996 for a police area in Wales;]

(g)a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies;

(h)an internal drainage board for an internal drainage district wholly in Wales;

(i)a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000 (c. 43) for an area in Wales;

[F3(j)a Welsh probation trust (as defined by paragraph 13(6) of Schedule 1 to the Offender Management Act 2007).]

(2)The Assembly may by order amend subsection (1) by—

(a)adding a public body whose functions relate exclusively to Wales or an area of Wales;

(b)omitting a body;

(c)altering the description of a body.

(3)In subsection (2) “public body” means a body which—

(a)exercises functions of a public nature, or

(b)is entirely or substantially funded from public money.

Textual Amendments

Audit of accountsE+W

[F413Audit of accounts of local government bodies in WalesE+W

(1)A local government body in Wales—

(a)must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;

(b)must ensure that its accounts are audited in accordance with this Chapter.

(2)The Auditor General for Wales must audit the accounts of local government bodies in Wales.]

Textual Amendments

F514Appointment of auditorsE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

F515Persons to assist auditorsE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F616Code of audit practiceE+W

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Textual Amendments

17[F7General duties on audit of accounts]E+W

(1)This section applies in relation to the audit of a body’s accounts under this Chapter.

(2)[F8The Auditor General for Wales must], by examination of the accounts and otherwise, satisfy himself of these things—

(a)that the accounts are prepared in accordance with regulations under section 39;

(b)that they comply with the requirements of all other statutory provisions applicable to the accounts;

(c)that proper practices have been observed in the compilation of the accounts;

(d)that the body has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources;

(e)that the body, if required to publish information in pursuance of a direction under section 47 (performance information) has made such arrangements for collecting and recording the information and for publishing it as are required for the performance of its duties under that section.

F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1018Auditors' rights to documents and informationE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

F1019Auditors' rights to documents and information: offencesE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

20[F11Fees in respect of functions exercised by the Auditor General for Wales]E+W

[F12(A1)The Wales Audit Office must, in accordance with a scheme for charging fees prepared under section 24 of the Public Audit (Wales) Act 2013, charge a fee in respect of functions exercised by the Auditor General for Wales—

(a)in auditing the accounts of local government bodies in Wales under this Chapter, and

(b)in undertaking studies at the request of a local government body under section 44.]

(1)[F13The Wales Audit Office] must prescribe a scale or scales of fees payable for one or more financial years in respect of the audit of accounts of local government bodies in Wales under this Chapter.

(2)Before prescribing a scale of fees under subsection (1) [F14the Wales Audit Office] must consult—

(a)any associations [F15of local government bodies] in Wales which appear to [F14the Wales Audit Office] to be concerned, and

[F16(b)such other persons as the Wales Audit Office thinks fit.]

F17(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)A local government body in Wales must, subject to subsection (5), pay to [F18the Wales Audit Office] the fee payable in respect of the audit in accordance with the appropriate scale.

(5)If it appears to [F19the Wales Audit Office] that the work involved in a particular audit differed substantially from that envisaged by F20... the appropriate scale, [F19the Wales Audit Office] may charge a fee which differs from that referred to in subsection (4).

[F21(5A)But a fee charged under this section may not exceed the full cost of exercising the function to which it relates.]

F22(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1S. 20 partly in force; s. 20 not in force at Royal Assent see s. 73; s. 20(1)-(3) in force for certain purposes at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 20(4)-(6) in force at 1.4.2005 by S.I. 2005/558, art. 2, Sch. 1

F2321Fees prescribed by AssemblyE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

C5S. 21 applied (with modifications) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 27(6), 53(2); S.I. 2009/3272, art. 3(1), Sch. 2

Commencement Information

I2S. 21 wholly in force at 1.4.2005; s. 21 not in force at Royal Assent see s. 73; s. 21(1)(2)(5) in force at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 21(3)(4) in force at 1.4.2005 by S.I. 2005/558, art. 2, Sch. 1

Auditors' reports and recommendationsE+W

22Immediate and other reports in public interestE+W

(1)In auditing accounts of a body under this Chapter, [F24the Auditor General for Wales] must consider whether, in the public interest, he should make a report on any matter which comes to his notice in the course of the audit, in order for it to be—

(a)considered by the body, or

(b)brought to the attention of the public.

(2)If [F24the Auditor General for Wales] considers that, in the public interest, he should make a report such as is mentioned in subsection (1), he must consider whether the public interest requires the matter to be made the subject of an immediate report.

(3)If [F24the Auditor General for Wales] considers that the public interest requires the matter to be made the subject of an immediate report, he must make the report immediately.

(4)If [F24the Auditor General for Wales] considers that the public interest does not require the matter to be made the subject of an immediate report, he must make the report at the conclusion of the audit.

(5)In a case within subsection (3), [F24the Auditor General for Wales] must send the report to the bodyF25... immediately after making it.

(6)In a case within subsection (4), [F24the Auditor General for Wales] must send the report to the bodyF26... before the end of the period of 14 days starting with the day on which he concludes the audit.

Textual Amendments

23General reportE+W

(1)This section applies if [F27the Auditor General for Wales] has concluded his audit of a body’s accounts under this Chapter.

(2)If a statement of accounts is required to be prepared by regulations under section 39, [F27the Auditor General for Wales] must enter on the statement—

(a)a certificate that he has completed the audit in accordance with this Chapter, and

(b)his opinion on the statement.

(3)In any other case, [F27the Auditor General for Wales] must enter on the accounts—

(a)a certificate that he has completed the audit in accordance with this Chapter, and

(b)his opinion on the accounts.

(4)But if [F27the Auditor General for Wales] makes a report under section 22 at the conclusion of the audit, he may include the certificate and opinion referred to in subsections (2) and (3) in the report instead of making an entry on the statement or accounts.

Textual Amendments

24Consideration of reports in public interestE+W

(1)This section applies if [F28the Auditor General for Wales] makes a report under section 22 on a matter which comes to his notice in the course of the audit of the accounts of a body.

(2)The body must take the report into consideration—

(a)as soon as practicable after receiving it, if the body is a body mentioned in subsection (3);

(b)in accordance with section 25, in any other case.

(3)The bodies referred to in subsection (2)(a) are—

(a)a port health authority;

(b)a conservation board;

(c)an internal drainage board;

(d)a local probation board;

[F29(e)a probation trust.]

(4)The agenda supplied to members of the body for the meeting of the body at which the report is to be considered must be accompanied by the report.

(5)Subsection (6) applies to these powers—

(a)the power under section 1(4)(b) of the Public Bodies (Admission to Meetings) Act 1960 (c. 67) to exclude items from the matter [F30supplied under that section (supply of agenda etc. to newspapers)] [F30published under that provision];

(b)the power under section 100B(2) of the Local Government Act 1972 (c. 70) to—

(i)exclude documents from the documents [F31open to inspection] [F31published] under section 100B(1) of that Act, [F32or]

(ii)[F32exclude items from the matter supplied under section 100B(7) of that Act (public access to agenda and reports before meetings and supply of agenda etc. to newspapers).]

(6)The powers mentioned in subsection (5) do not include power to exclude the report.

(7)Part 5A of the Local Government Act 1972 has effect in relation to the report as if section [F33100C(1)(d) of that Act (public access to copies of reports for 6 years after meeting) ] [F33100C(2)(d) and (6)(d) of that Act] were not limited to so much of the report as relates to an item during which the meeting was open to the public.

Textual Amendments

F30Words in s. 24(5)(a) substituted (temp.) by virtue of S.I. 2020/442, Sch. para. 3(a)(i) (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 5(2))

F31Word in s. 24(5)(b)(i) substituted (temp.) by virtue of S.I. 2020/442, Sch. para. 3(a)(ii) (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 5(2))

F32S. 24(5)(b)(ii) and word omitted (temp.) by virtue of S.I. 2020/442, Sch. para. 3(a)(iii) (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 5(2))

F33Words in s. 24(7) substituted (temp.) by virtue of S.I. 2020/442, Sch. para. 3(a)(iv) (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 5(2))

25Procedure for consideration of reports and recommendationsE+W

(1)This section applies if a body is required under section 24(2)(b) to take a report into consideration in accordance with this section.

(2)This section also applies if [F34the Auditor General for Wales, in auditing] any accounts of a local government body in Wales—

(a)sends to the body a written recommendation, and

(b)states in the document containing the recommendation that in his opinion the recommendation should be considered in accordance with this section.

(3)But subsection (2) does not apply if the body is—

(a)a port health authority;

(b)a conservation board;

(c)an internal drainage board;

(d)a local probation board;

[F35(e)a probation trust.]

(4)If this section applies, the body must consider the report or recommendation at a meeting held by it before the end of the period of one month starting with the day on which [F36the Auditor General for Wales] sends the report or recommendation to it.

(5)At the meeting the body must decide—

(a)if a report under section 22 is considered at the meeting, whether the report requires it to take any action;

(b)if a recommendation within subsection (2) is considered at the meeting, whether the recommendation is to be accepted;

(c)what action (if any) to take in response to the report or recommendation.

(6)[F37The Auditor General for Wales] may extend the period of one month mentioned in subsection (4) in relation to a report or recommendation if he is satisfied that it is reasonable to allow the body more time to comply with its duties under subsections (4) and (5) in relation to the report or recommendation.

(7)A period may be extended under subsection (6) more than once.

(8)Nothing in section 101 of the Local Government Act 1972 (c. 70) (delegation of functions) applies to a duty imposed on a body by this section.

(9)This section does not affect any duties (so far as they relate to the subject-matter of a report or recommendation) imposed by or under—

(a)this Act;

(b)sections 114 to 116 of the Local Government Finance Act 1988 (c. 41) (reports by chief finance officers);

(c)section 5 of the Local Government and Housing Act 1989 (c. 42) (functions of monitoring officers);

(d)any other enactment.

Textual Amendments

26Publicity for meetings under section 25E+W

(1)This section applies if a body is required under section 25(4) to hold a meeting.

(2)The meeting may be held on a particular day only if, at least seven clear days before that day, a notice complying with subsection (3) has been published in a newspaper circulating in the area of the body.

(3)A notice complies with this subsection if it—

(a)states the time [F38and place of the meeting] [F38of the meeting and, if the meeting is to be open to the public, how to access the meeting],

(b)indicates that the meeting is to be held to consider [F39the Auditor General for Wales]’s report or recommendation (as the case may be), and

(c)describes the subject-matter of the report or recommendation.

(4)As soon as practicable after the meeting the body must—

(a)ensure that [F39the Auditor General for Wales] is notified of the decisions made by the body under section 25(5),

(b)obtain the approval of [F39the Auditor General for Wales] to a written summary of those decisions (“the approved summary”), and

(c)ensure that a notice containing the approved summary is published in one or more newspapers circulating in the area of the body.

(5)The approved summary need not summarise any decision made at the meeting while the public were excluded—

(a)under section 100A(2) of the Local Government Act 1972 (confidential information);

(b)in pursuance of a resolution under section 100A(4) of that Act (exempt information);

(c)in pursuance of a resolution under section 1(2) of the Public Bodies (Admission to Meetings) Act 1960 (c. 67) (protection of public interest).

(6)[F40But if sections 100C and 100D of the Local Government Act 1972 (c. 70) (availability for inspection after meeting of minutes, background papers and other documents) apply in relation to the meeting the approved summary must indicate the documents in relation to the meeting which are open for inspection under those sections.]

[F40But if section 100C of the Local Government Act 1972 applies in relation to the meeting, the approved summary must indicate the documents in relation to the meeting which have been published electronically under that section.]

[F41(6A)Subsection (6B) applies in relation to a meeting which is not open to the public other than by virtue of—

(a)section 1(2) of the Public Bodies (Admission to Meetings) Act 1960, or

(b)section 100A(2) or (4) of the Local Government Act 1972.

(6B)The reference in subsection (5) to a decision made at a meeting while the public were excluded includes a reference to a decision made while, in the proper officer’s opinion, it is likely the meeting would not have been open to the public by virtue of—

(a)section 1(2) of the Public Bodies (Admission to Meetings) Act 1960, had section 1(1) of that Act applied;

(b)section 100A(2) or (4) of the Local Government Act 1972, had section 100A(1) of that Act applied.]

(7)This section does not affect any provisions made in relation to meetings of a body by section 24(4) to (7) or by or under—

(a)the Local Government Act 1972;

(b)the Public Bodies (Admission to Meetings) Act 1960;

(c)any other enactment.

Textual Amendments

F38Words in s. 26(3)(a) substituted (temp.) by virtue of S.I. 2020/442, reg. 25 (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 4)

F40S. 26(6) substituted (temp.) by virtue of S.I. 2020/442, Sch. para. 3(b)(i) (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 5(2))

F41S. 26(6A)(6B) inserted (temp.) by virtue of S.I. 2020/442, Sch. para. 3(b)(ii) (with reg. 19) (as inserted (21.7.2020) by virtue of The Local Authorities (Coronavirus) (Meetings) (Wales) (Amendment) Regulations 2020 (S.I. 2020/653), regs. 1(2), 5(2))

27Additional publicity for immediate reportsE+W

(1)This section applies where under section 22(5) [F42the 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)[F43The 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

28Additional publicity for non-immediate reportsE+W

(1)This section applies where under section 22(6) [F44the Auditor General for Wales] has sent a report made under section 22(4) to a body.

(2)[F44the Auditor General for Wales] may—

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

(b)publish the report;

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

(3)From the time when the report is sent to the body—

(a)[F44the Auditor General for Wales] must ensure that any member of the public may—

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

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

(b)any member of the public may require [F44the Auditor General for Wales] to supply him on payment of a reasonable sum with a copy of the report or any part of it.

F45(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F46Public inspection etc and action by the Auditor General for Wales]E+W

Textual Amendments

29[F47Inspection of statements of accounts and Auditor General for Wales' reports]E+W

(1)A local government elector for the area of a local government body in Wales may—

(a)at all reasonable times and without payment inspect and make a copy of any statement of accounts prepared by the body under regulations made under section 39;

(b)at all reasonable times and without payment inspect and make a copy of any report (other than a report under section 22(3)) made to the body by [F48the Auditor General for Wales];

(c)require a copy of a statement or report falling within paragraph (a) or (b) to be delivered to him on payment of a reasonable sum for each copy.

(2)A person who has custody of a document falling within paragraph (a) or (b) of subsection (1) commits an offence if—

(a)he obstructs a person in the exercise of a right under this section to inspect or make a copy of the document, or

(b)he refuses to supply a copy of the document to a person entitled to the copy under subsection (1)(c).

(3)A person guilty of an offence under subsection (2) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4)In this section references to a copy of a document include a copy of any part of it.

Textual Amendments

30Inspection of documents and questions at auditE+W

(1)At an audit of accounts under this Chapter an interested person may—

(a)inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating to them;

(b)make a copy of all or any part of the accounts and of any of the other documents mentioned in paragraph (a).

(2)At the request of a local government elector for any area to which accounts to be audited under this Chapter relate, [F49the Auditor General for Wales] must give the elector or any representative of his an opportunity to question [F50the Auditor General] about the accounts.

(3)But nothing in this section entitles a person—

(a)to inspect any accounts or other document relating to a body to the extent that the accounts contain, or the document contains, personal information;

(b)to require any personal information to be disclosed by [F51the Auditor General for Wales] in answer to any question.

(4)In subsection (3) “personal information” means information relating to an individual which is available to the body for reasons connected with either of these—

(a)the fact that the individual holds or has held an office or employment under the body;

(b)the fact that payments or other benefits are or have been made or provided to the individual by the body in respect of an office or employment under another person.

(5)For the purposes of subsection (4) payments made or benefits provided to an individual in respect of an office or employment include any payment made or benefit provided to an individual in respect of his ceasing to hold the office or employment.

Textual Amendments

31Right to make objections at auditE+W

(1)At an audit of accounts under this Chapter a local government elector for the area to which the accounts relate, or any representative of his, may make objections before [F52the Auditor General for Wales] as to—

(a)any matter in respect of which [F52the Auditor General for Wales] has a power to apply for a declaration under section 32;

(b)any other matter in respect of which [F52the Auditor General for Wales] has the power to make a report under section 22.

(2)A local government elector proposing to make an objection under subsection (1) must—

(a)give written notice to [F52the Auditor General for Wales] of the proposed objection and the grounds on which it is to be made, and

(b)at the same time, send a copy of the notice to the body whose accounts are being audited.

Textual Amendments

32Declaration that item of account is unlawfulE+W

(1)Where it appears to [F53the Auditor General for Wales in] carrying out an audit under this Chapter that an item of account is contrary to law, [F54he] may apply to the court for a declaration that the item is contrary to law.

(2)On an application under this section the court may make or refuse to make the declaration applied for.

(3)If the court makes the declaration applied for it may also order rectification of the accounts.

(4)If [F55the Auditor General for Wales] decides not to make an application for a declaration under this section in relation to an item of account, he must notify a person who has made an objection under section 31(1)(a) in relation to the item of account of his decision.

(5)Subsection (4) does not apply if the person who has made the objection has failed to comply with section 31(2).

(6)A person notified under subsection (4) of [F56the Auditor General for Wales]’s decision may require the auditor to state in writing the reasons for his decision before the end of the permitted period, which is 14 days starting with the day on which the person is notified of [F56the Auditor General for Wales]’s decision.

(7)A person who receives reasons for [F56the Auditor General for Wales]’s decision under subsection (6) may appeal to the court against the decision before the end of the permitted period, which is 28 days starting with the day on which he receives the reasons.

(8)On an appeal under subsection (7) the court has the same powers in relation to the item of account as it would have if [F56the Auditor General for Wales] had applied to the court for a declaration under subsection (1) in relation to the item of account.

(9)On an application or appeal under this section relating to the accounts of a body, the court may make such order as it thinks fit for the payment by the body of expenses incurred in connection with the application or appeal by—

(a)[F56the Auditor General for Wales];

(b)the person by whom the appeal is brought.

(10)The High Court and the county [F57court] have jurisdiction for the purposes of this section.

Textual Amendments

F57Word in s. 32(10) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 124; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

Prevention of unlawful expenditure etcE+W

33Advisory noticesE+W

(1)[F58The Auditor General for Wales] may issue a notice under this section (an “advisory notice”) if he has reason to believe that one or more of the requirements specified in subsection (2) is met [F59in respect of a local government body in Wales].

(2)The requirements are that—

(a)the body or an officer of the body is about to make or has made a decision which involves or would involve the body incurring expenditure which is unlawful;

(b)the body or an officer of the body is about to take or has begun to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency;

(c)the body or an officer of the body is about to enter an item of account, the entry of which is unlawful.

(3)For the purposes of this section and section 34 the actions of any of these are to be treated as the actions of a body—

(a)a committee or sub-committee of the body;

(b)a person (other than an officer of the body) authorised to act on behalf of the body.

(4)An advisory notice is a notice which meets these requirements—

(a)it is addressed to the body or officer;

(b)it specifies which of the requirements specified in subsection (2) is met and the decision, course of action or item of account to which the notice relates;

(c)it specifies that the notice will take effect on the day a copy of it is served on the person to whom it is addressed;

(d)it requires the body or officer to give [F60the Auditor General for Wales] not less than the specified period of notice in writing of the intention of the body or officer to—

(i)make or implement the decision to which the notice relates,

(ii)take or continue to take the course of action to which the notice relates, or

(iii)enter the item of account to which the notice relates.

(5)For the purposes of subsection (4)(d) the specified period of notice is the period (not exceeding 21 days) specified in the advisory notice.

(6)A copy of an advisory notice—

(a)must be served on the body to which, or to an officer of which, it is addressed;

(b)if the notice is addressed to an officer, must be served on him;

(c)may be served on any other person considered appropriate by [F61the Auditor General for Wales].

(7)[F62The Auditor General for Wales] must before the end of the required period serve a statement of his reasons for the belief referred to in subsection (1) on—

(a)the body, and

(b)if the advisory notice is addressed to an officer of the body, the officer.

(8)The required period for the purposes of subsection (7) is 7 days starting on the day on which a copy of the advisory notice was served on the person to whom it is addressed.

(9)A document to be served on an officer of a body under this section must be served on him by addressing it to him and—

(a)delivering it to him at an office of the body at which he is employed,

(b)leaving it at such an office, or

(c)sending it by post to such an office.

(10)An advisory notice may at any time be withdrawn by [F63the Auditor General for Wales].

(11)[F64The Auditor General for Wales] must give notice in writing of the withdrawal to any body or person on whom a copy of the advisory notice was served under subsection (6).

F65(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

34Effect of an advisory noticeE+W

(1)Subsections (2) to (4) apply while an advisory notice has effect.

(2)If the advisory notice relates to a decision, it is not lawful for the body concerned or an officer of the body to make or implement the decision unless and until the conditions set out in subsection (5) are met.

(3)If the advisory notice relates to a course of action, it is not lawful for the body concerned or an officer of the body to take or continue to take the course of action unless and until the conditions set out in subsection (5) are met.

(4)If the advisory notice relates to an item of account, it is not lawful for the body concerned or an officer of the body to enter the item of account unless and until the conditions set out in subsection (5) are met.

(5)The conditions are—

(a)that the body has considered, in the light of the advisory notice and the statement under section 33(7), the consequences of doing the thing mentioned in whichever of subsections (2) to (4) is applicable;

(b)that the body or officer has given [F66the Auditor General for Wales] the period of notice in writing required by the advisory notice under section 33(4)(d);

(c)that that period has expired.

(6)An advisory notice takes effect on the day on which a copy of the notice is served on the person to whom it is addressed.

(7)An advisory notice ceases to have effect—

(a)if a statement of reasons is not served in accordance with section 33(7), at the end of the period specified in section 33(8);

(b)in any other case, when it is withdrawn under section 33(10).

(8)[F67The Wales Audit Office] may recover from the body concerned any expenses reasonably incurred [F68by the Auditor General for Wales] in or in connection with the issue of an advisory notice.

(9)In this section “the body concerned”, in relation to an advisory notice, means the body to which, or to an officer of which, the notice is addressed.

Textual Amendments

35Advisory notices: legal actionsE+W

(1)Subsection (2) applies if—

(a)before an advisory notice is served, a body enters into a contract to dispose of or acquire an interest in land, and

(b)before the disposal or acquisition is completed, an advisory notice takes effect as a result of which it is unlawful for the body to complete the disposal or acquisition.

(2)The existence of the advisory notice does not prejudice any remedy in damages which may be available to any person as a result of the body’s failure to complete the contract.

(3)No action lies against [F69the Auditor General for Wales] in respect of loss or damage alleged to have been caused as a result of the issue of an advisory notice which was issued in good faith.

Textual Amendments

36Power of auditor to make a claim for judicial reviewE+W

(1)[F70The Auditor General for Wales] may make a claim for judicial review with respect to a decision of [F71a local government body in Wales] or a failure of the body to act, if it is reasonable to believe that the decision or failure to act would have an effect on the body’s accounts.

(2)Subsection (1) is subject to section 31(3) of the [F72Senior Courts Act 1981] (no claim for judicial review without permission of court).

(3)The existence of the powers conferred on [F73the Auditor General for Wales] under this Part is not a ground for refusing—

(a)a claim falling within subsection (1), or

(b)an application for permission to make a claim falling within subsection (1).

(4)On a claim by [F74the Auditor General for Wales] for judicial review with respect to a decision of a body or a failure of a body to act, the court may make any order it thinks fit for the payment by the body of expenses incurred by [F75the Auditor General for Wales or the Wales Audit Office] in connection with the claim.

Textual Amendments

MiscellaneousE+W

37Extraordinary auditE+W

(1)The Auditor General for Wales may F76... hold an extraordinary audit of the accounts of a local government body in Wales if the condition in subsection (2) or the condition in subsection (3) is met.

(2)The condition is that it appears to the Auditor General for Wales to be desirable to hold an extraordinary audit of the body’s accounts.

(3)The condition is that an application for an extraordinary audit of the body’s accounts is made by a local government elector for the area of the body.

(4)[F77the Welsh Ministers] may require the Auditor General for Wales to F78... hold an extraordinary audit of the accounts of a local government body in Wales if it appears to [F77the Welsh Ministers] to be desirable in the public interest for an extraordinary audit of the body’s accounts to be held.

(5)These provisions apply to an extraordinary audit under this section as they apply to an ordinary audit under this Chapter—

F79(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)sections 17 to 19;

(c)sections 22 to 28;

(d)sections 31 and 32.

(6)An extraordinary audit of a body’s accounts may be held under this section only if 3 clear days' notice in writing of the audit is given to the body.

(7)The expenditure incurred in holding an extraordinary audit of a body’s accounts under this section must be met in the first instance by the Auditor General for Wales.

(8)[F80The Wales Audit Office] may recover all or part of the expenditure from the body.

Textual Amendments

38Audit of accounts of officersE+W

(1)This section applies if an officer of a local government body in Wales receives money or other property—

(a)on behalf of the body, or

(b)for which he ought to account to the body.

(2)[F81the Auditor General for Wales] must audit the officer’s accounts.

(3)These provisions apply with the necessary modifications to the accounts and audit—

(a)section 13(1);

(b)sections 17 to 24;

(c)sections 27 to 32;

(d)section 37;

(e)section 39.

Textual Amendments

39Accounts and audit regulationsE+W

(1)The [F82Welsh Ministers] may by regulations applying to local government bodies in Wales make provision with respect to—

(a)the keeping of accounts;

(b)the form, preparation and certification of accounts and of statements of accounts;

(c)the deposit of the accounts of a body at the offices of the body or at another place;

(d)the publication of information relating to accounts and the publication of statements of accounts;

(e)the exercise of any rights of objection or inspection conferred by section 29, 30 or 31 and the steps to be taken by a body for informing local government electors for the area of the body of those rights.

(2)Before making any regulations under this section the [F82Welsh Ministers] must consult—

(a)the Auditor General for Wales,

(b)any associations of local authorities in Wales which appear to [F83them] to be concerned, and

(c)any bodies of accountants which appear to [F83them] to be appropriate.

(3)A person commits an offence if—

(a)without reasonable excuse he contravenes a provision of regulations under this section, and

(b)the regulations declare that contravention of the provision is an offence.

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

(5)Subsection (6) applies if—

(a)a person is convicted of committing an offence under subsection (3) in relation to a body, and

(b)expenses are incurred by [F84the Auditor General for Wales or the Wales Audit Office] in connection with proceedings for the offence.

(6)The expenses may be recovered [F85by the Wales Audit Office] from the convicted person or the body, to the extent that they are not recovered from any other source.

Textual Amendments

Commencement Information

I3S. 39 partly in force; s. 39 not in force at Royal Assent see s. 73; s. 39 in force for specified purposes at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 39 in force for further specified purposes at 1.4.2005 by S.I. 2005/558, art. 2, Sch 1

40Documents relating to [F86police and crime commissioners and chief constables]E+W

(1)If the Auditor General for Wales [F87makes a report under section 22] and the report relates to a [F88police and crime commissioner for, or the chief constable of a police force maintained under section 2 of the Police Act 1996 for,] a police area in Wales, he must send a copy of the report to the Secretary of State and the [F89Welsh Ministers].

(2)If the Auditor General for Wales has sent a document (or a copy of a document) relating to one or more [F90police and crime commissioners] for police areas in Wales to a [F91police and crime commissioner] for a police area in Wales, he may send a copy of the document to the Secretary of State and the [F89Welsh Ministers].

[F92(3)If the Auditor General for Wales has sent a document (or a copy of a document) relating to one or more chief constables of police forces maintained under section 2 of the Police Act 1996 for a police area in Wales, the Auditor General may send a copy of the document to the persons to whom a copy of a document may be sent under subsection (2).]

Textual Amendments

Chapter 2E+WStudies and performance standards

StudiesE+W

41Studies for improving economy etc in servicesE+W

(1)The Auditor General for Wales must for each financial year undertake F93... studies designed to enable himto make recommendations—

(a)for improving economy, efficiency and effectiveness in the discharge of the functions of [F94local government bodies in Wales that F95...][F96 Welsh improvement authorities for the purposes of Part 1 of the Local Government (Wales) Measure 2009];

(b)for improving economy, efficiency and effectiveness in the provision of services provided by other localgovernment bodies in Wales;

(c)for improving the financialor other management of local government bodies in Wales.

(2)The studies which the Auditor General for Wales is required to undertake F93... under subsection (1) include in particular—

(a)studies designed to enable the Auditor General for Wales to determine what directions he should give under section 47;

(b)studies of information published in pursuance of section 47 which are designed to enable the Auditor General for Wales to determine, in relation to each financial year, what comparative information to publish himself about the standards of performance achieved by bodies which are relevant bodies for the purposes of that section.

(3)The Auditor General for Wales may undertake F93... other studies relating to the provision of services by local government bodies in Wales.

(4)Where the Auditor General for Wales undertakes F93... a study under this section, he must publish or otherwise make available—

(a)the results of the study, and

(b)any recommendations made by him.

(5)Before undertaking F93... a study under this section, other than a study of a kind mentioned in paragraph (a) or (b) of subsection (2), the Auditor General for Wales must consult—

(a)any associations of local government bodies in Wales which appear to him to be concerned, and

(b)any associations of employees which appear to him to be appropriate.

(6)The Auditor General for Wales and [F97the Welsh Ministers] must co-operate with each other with respect to the exercise of their respective functions under this section and [F98sections 149A and 149B of the Social Services and Well-being (Wales) Act 2014 (reviews of studies and research and other reviews relating to local authority social services functions carried out by the Welsh Ministers).]

[F99(7)Subsection (8) applies in respect of the discharge of social services functions by local authorities in Wales.

(8)The Auditor General and the Social Care Wales must co-operate with each other with respect to the exercise of their respective functions under this section and section 70 of the Regulation and Inspection of Social Care (Wales) Act 2016 (studies by SCW as to economy etc.).

(9)In subsection (7) “social services functions” has the same meaning as in the Social Services and Well-being (Wales) Act 2014.]

Textual Amendments

F93Words in s. 41(1)-(5) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 46(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)

F94Words in s. 41(1)(a) substituted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 144, 245, {Sch. 8. para. 27(2)}; S.I. 2008/917, art. 2(e)

F95Words in s. 41(1)(a) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 46(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)

F96Words in s. 41(a) inserted (W.) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 51(1), 53(2), Sch. 1 para. 35; S.I. 2009/3272, art. 3(1), Sch. 2

42Studies on impact of statutory provisions etcE+W

(1)The Auditor General for Wales must undertake F100... studies designed to enable him to prepare reports as to the impact of —

(a)the operation of any statutory provisions, or

(b)any directions or guidance given by [F101the Welsh Ministers] (whether or not under a statutory provision),

on economy, efficiency and effectiveness in the discharge of the functions of localgovernment bodies in Wales.

(2)The Auditor General for Wales must from time to time lay before [F102the National Assembly for Wales] a report of any matters which,in his opinion—

(a)arise out of studies under this section, and

(b)ought to be drawn to the attention of [F102the National Assembly for Wales].

(3)Before undertaking F103... a study under this section, the Auditor General for Wales must consult—

(a)any associations of local government bodies in Wales which appear to him to be concerned, and

(b)any associations of employees which appear to him to be appropriate.

(4)The Auditor General for Wales and the [F104Welsh Ministers] must co-operate with each other with respect to the exercise of their respective functions under this section and [F105sections 149A and 149B of the Social Services and Well-being (Wales) Act 2014 (reviews of studies and research and other reviews relating to local authority social services functions carried out by the Welsh Ministers).]

Textual Amendments

F10643Co-operation with Audit CommissionE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

44Studies at request of local government bodies in WalesE+W

(1)The Auditor General for Wales may, at the request of a local government body in Wales, undertake F107... studies designed to enable him to make recommendations for improving economy, efficiency and effectiveness in the discharge of the functions of the body.

(2)Before making the request the body must consult any associations of employees which appear to it to be appropriate.

Textual Amendments

45Benefit administration studies for Secretary of StateE+W

(1)The Auditor General for Wales may, at the request of the Secretary of State, conduct,or assist the Secretary of State in conducting, benefit administration studies.

(2)Benefit administration studies are studies designed to enable recommendations to be made for improving economy, efficiency, and effectiveness and quality of performance in the discharge by one or more local authorities in Wales of functions relating to the administration of housing benefit or council tax benefit (or both).

(3)Any information obtained in the course of a benefit administration study may be disclosed by the Auditor General for Wales to the Secretary of State for the purposes of any functions of the Secretary of State which are connected with housing benefit or council tax benefit.

(4)The Auditor General for Wales must send to the Secretary of State a copy of a report of a benefit administration study carried out by the Auditor General for Wales.

(5)The Secretary of State or the Auditor General for Wales may send a copy of a report of a benefit administration study to any local authority to which the study relates.

(6)The Secretary of State may publish a report of a benefit administration study in conjunction with the Auditor General for Wales.

(7)The Auditor General for Wales may conduct, or assist the Secretary of State in conducting, a benefit administration study only if the Secretary of State has made arrangements for the payment to [F108the Wales Audit Office] of a fee in respect of the study.

(8)The amount of the fee must be a reasonable amount agreed between the Secretary of State and [F109the Wales Audit Office, (but may not exceed the full cost incurred by the Auditor General for Wales in conducting, or assisting the Secretary of State to conduct, the study)].

[F110(9)A fee payable under this section must be charged in accordance with a scheme for charging fees prepared under section 24 of the Public Audit (Wales) Act 2013.]

Textual Amendments

Performance standardsE+W

46Performance standards: relevant bodiesE+W

(1)Each of these local government bodies in Wales is a relevant body for the purposes of sections 47 to 49—

(a)a local authority in Wales;

(b)a committee of a local authority in Wales (including a joint committee of two or more local authorities in Wales);

(c)a National Park authority for a National Park in Wales;

(d)a [F111police and crime commissioner] for a police area in Wales;

(e)a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies.

(2)[F112the Welsh Ministers] may by order provide for sections 47 to 49 to have effect as if any other local government body in Wales were a relevant body for the purposes of those sections.

(3)In this section “local authority in Wales” does not include a community council.

Textual Amendments

F112Words in s. 46(2) substituted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 50 (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)

47Publication of information as to standards of performanceE+W

(1)The Auditor General for Wales must give any directions which he thinks fit for requiring relevant bodies to publish the information mentioned in subsection (2).

(2)The information is information relating to their activities in a financial year which will, in the opinion of the Auditor General for Wales, facilitate the making of appropriate comparisons—

(a)between the standards of performance achieved by different relevant bodies in the financial year, or

(b)between the standards of performance achieved by relevant bodies in different financial years.

(3)The comparisons are to be made by reference to the criteria of cost, economy, efficiency and effectiveness.

(4)If a relevant body is required by a direction under this section to publish information in relation to a financial year, it must—

(a)make arrangements for collecting and recording the information which secure that the information is available for publication and (so far as practicable) that everything published in pursuance of the direction is accurate and complete,

(b)publish the information in accordance with the direction and in a method permitted under section 48 before the end of the period of 9 months starting immediately after the end of the financial year, and

(c)keep a document containing any information published in pursuance of the direction available for inspection by local government electors for its area.

(5)[F113The Welsh Ministers] may by order vary the period specified in subsection (4)(b).

(6)The period specified in an order under subsection (5) must not be longer than 9 months starting immediately after the end of the financial year in question.

(7)A local government elector for the area of a relevant body may—

(a)at all reasonable times and without payment, inspect and make copies of the whole or any part of a document kept available for inspection by the body under subsection (4)(c);

(b)require copies of the whole or part of any such document to be delivered to him on payment of a reasonable sum for each copy.

(8)A person who has custody of a document kept available for inspection under subsection (4)(c) commits an offence if—

(a)he obstructs a person in the exercise of his rights under subsection (7), or

(b)he refuses to comply with a requirement under subsection (7)(b).

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

Textual Amendments

48Permitted methods of publishing information under section 47E+W

(1)The permitted methods of publication referred to in section 47(4)(b) are these.

(2)The relevant body may publish the information in a newspaper which is—

(a)printed for sale, and

(b)circulating in its area.

(3)If the relevant body ensures that the distribution condition is met with respect to the information, it may publish the information in a newspaper or periodical publication which—

(a)is produced and distributed by another person (other than a local authority company), and

(b)is free of charge to the recipient.

(4)A relevant body ensures that the distribution condition is met with respect to information if—

(a)in any case, the body takes all reasonable steps to secure that a copy of a publication containing the information is distributed to each dwelling house in its area;

(b)in a case where the body considers that the information is of concern to persons carrying on business in its area, the body takes such steps as it considers reasonable and practicable to secure that a copy of a publication containing the information is also distributed to business premises in its area.

(5)A local authority company is a company under the control of a local authority.

(6)Section 68(1) of the Local Government and Housing Act 1989 (c. 42) (company under control of local authority) has effect for the purposes of subsection (5) as it has effect for the purposes of Part 5 of that Act.

49Directions under section 47E+W

(1)A direction under section 47 requiring the publication of information must—

(a)identify the financial year or years in relation to which the information is to be published,

(b)specify or describe the activities to which the information is to relate, and

(c)make provision as to the matters to be contained in the information and as to the form in which it is to be published.

(2)A direction under section 47—

(a)may be given so as to apply either to all relevant bodies or to all relevant bodies of a description specified in the direction;

(b)may be varied or revoked by a subsequent direction under that section.

(3)Before giving a direction under section 47 which imposes a new requirement on a relevant body as to the publication of any information the Auditor General for Wales must consult—

(a)any associations of relevant bodies he thinks fit, and

(b)any other persons he thinks fit.

(4)A direction under section 47 imposing a new requirement on a relevant body as to the publication of any information must not be given later than the 31 December in the financial year which precedes the relevant financial year.

(5)The relevant financial year is the financial year in relation to which the information is to be published.

(6)If the Auditor General for Wales gives a direction under section 47 he must—

(a)publish the direction in the manner he considers appropriate for bringing it to the attention of members of the public, and

(b)send a copy of the direction to every relevant body on which duties are imposed by virtue of the direction.

(7)References in this section to the imposition of a new requirement on a relevant body as to the publication of information are to—

(a)the imposition of a requirement by the first direction under section 47 to apply to the body;

(b)any subsequent extension of or addition to—

(i)the matters to be contained in the information which the body is required to publish in relation to a financial year in pursuance of directions under section 47, or

(ii)the activities to which any such information is to relate.

Chapter 3E+WBest value

50Best value audit and inspectionsE+W

Schedule 1 has effect (amendments to Part 1 of the Local Government Act 1999 (c. 27): best value).

Commencement Information

I4S. 50 wholly in force at 1.4.2005; s. 50 not in force at Royal Assent see s. 73; s. 50 in force for certain purposes at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 50 otherwise in force at 1.4.2005 by S.I. 2005/558, art. 2, Sch. 1

Chapter 4E+WGeneral

51Social security references and reports to Secretary of StateE+W

(1)The Auditor General for Wales may refer to the Secretary of State any matter arising from an audit or study under this Part if it appears that the matter may be relevant for the purposes of any of the functions of the Secretary of State relating to social security.

F114(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)The Auditor General for Wales may send to the Secretary of State a copy of any report—

[F115(a)made by him under section 22, and]

(b)which contains observations on the administration by a local authority in Wales of housing benefit or council tax benefit.

Textual Amendments

52Rights of Auditor General for Wales to documents and informationE+W

(1)The Auditor General for Wales 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 Part.

(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 [F116the Welsh Ministers].

(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)The Auditor General for Wales 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 General for Wales thinks necessary for the purposes of his functions under this Part;

(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;

(b)a document to which the right conferred by subsection (1) applies;

(c)a person who holds or controls such a document.

F117(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)Every local government body in Wales must provide the Auditor General for Wales with every facility and all information which he may reasonably need for the purposes of his functions under this Part.

(8)Before making an order under subsection (2)(c) [F118the Welsh Ministers] must consult—

(a)the Auditor General for Wales, and

(b)any associations of local authorities in Wales which appear to it to be concerned.

[F119(9)A statutory instrument containing an order under subsection (2)(c) is (unless a draft of the order has been laid before, and approved by a resolution of the National Assembly for Wales) subject to annulment in pursuance of a resolution of the Assembly.]

Textual Amendments

53Rights of Auditor General for Wales to documents and information: offencesE+W

(1)A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed by the Auditor General for Wales under section 52(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 the Auditor General for Wales [F120or the Wales Audit Office] in connection with proceedings for the offence.

(4)The expenses may be recovered [F121by the Wales Audit Office] 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 52(5) at the time the requirement was imposed.

Textual Amendments

54Restriction on disclosure of informationE+W

(1)This section applies if information relating to a particular body or other person is obtained by the Auditor General for Wales [F122or a person acting on behalf of the Auditor General for Wales by virtue of a delegation made under section 18 of the Public Audit (Wales) Act 2013]—

(a)pursuant to a provision of this Part F123... [F124or Part 1 of the Local Government (Wales) Measure 2009], or

(b)in the course of an audit, study [F125assessment] or inspection under a provision of this Part, section 145C of the Government of Wales Act 1998 (c. 38) F126... [F127or Part 1 of the Local Government (Wales) Measure 2009] .

(2)The information must not be disclosed except in accordance with any of these—

(a)with the consent of the body or person to whom the information relates;

(b)for the purposes of any functions of the Auditor General for Wales F128... under this Part F129... [F130or Part 1 of the Local Government (Wales) Measure 2009];

(c)for the purposes of the functions of the Secretary of State relating to social security;

(d)for the purposes of the functions of [F131the Public Services Ombudsman for Wales] under Part 3 of the Local Government Act 2000 (c. 22);

(e)for the purposes of any functions of [F132the Welsh Ministers] which are connected with the discharge of social services functions by local authorities in Wales;

(f)F133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g)for the purposes of any criminal investigation which is being or may be carried out, whether in the United Kingdom or elsewhere;

(h)for the purposes of any criminal proceedings which have been or may be initiated, whether in the United Kingdom or elsewhere;

(i)for the purposes of the initiation or bringing to an end of any such investigation or proceedings;

(j)for the purpose of facilitating a determination of whether any such investigation or proceedings should be initiated or brought to an end.

[F134(2ZA)A person who is, or acts on behalf of a person who is, a public authority for the purposes of the Freedom of Information Act 2000, may also disclose such information—

(a)in accordance with section 145C(5) or (8) of the Government of Wales Act 1998; or

(b)in any other circumstances, except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the person by or under an enactment.

F135( 2ZB ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2ZC)A person who does not fall within subsection (2ZA) F136... may also disclose such information in accordance with consent given by the Auditor General for Wales F137....

(2ZD)Section 54ZA makes further provision about consent for the purposes of subsection (2ZC).]

[F138(2A)F139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

(3)A person commits an offence if he discloses information in contravention of [F140this section].

(4)A person guilty of an offence under subsection (3) is liable—

(a)on summary conviction, F141. . . to a fine not exceeding the statutory maximum F141. . .

(b)F142. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In subsection (2) “social services functions” has the same meaning as in [F143section 143 of the Social Services and Well-being (Wales) Act 2014].

F144(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F144(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F144(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F124Words in s. 54(1)(a) inserted (W.) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 51(1), 53(2), Sch. 1 para. 36(a); S.I. 2009/3272, art. 3(1), Sch. 2

F125Words in s. 54(1)(b) inserted (W.) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 51(1), 53(2), Sch. 1 para. 36(b)(i); S.I. 2009/3272, art. 3(1), Sch. 2

F127Words in s. 54(1)(b) inserted (W.) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 51(1), 53(2), Sch. 1 para. 36(b)(ii); S.I. 2009/3272, art. 3(1), Sch. 2

F130Words in s. 54(2)(b) inserted (W.) (1.4.2010) by Local Government (Wales) Measure 2009 (nawm 2), ss. 51(1), 53(2), Sch. 1 para. 36(c); S.I. 2009/3272, art. 3(1), Sch. 2

F133S. 54(2)(f) omitted (20.7.2005 in accordance with art. 1(2) of the amending S.I.) by virtue of The Public Audit (Wales) Act 2004 (Relaxation of Restriction on Disclosure) Order 2005 (S.I. 2005/1018), art. 2(2)

F134S. 54(2ZA)-(2ZD) inserted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss.167(2), 245 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)

F138S. 54(2A) inserted (20.7.2005 in accordance with art. 1(2) of the amending S.I.) by The Public Audit (Wales) Act 2004 (Relaxation of Restriction on Disclosure) Order 2005 (S.I. 2005/1018), art. 2(3)

F139S. 54(2A) repealed (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 167(3), 241, 245, Sch. 18 Pt. 13 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)(u)

F140Words in s. 54(3) substituted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 167(4), 245 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)

F141Words in s. 54(4)(a) repealed (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 167(5)(a), 241, 245, Sch. 18 Pt. 13 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)(u)

F142S. 54(4)(b) repealed (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 167(5)(b), 241, 245, Sch. 18 Pt. 13 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)(u)

Commencement Information

I5S. 54 wholly in force at 20.7.2005; s. 54 not in force at Royal Assent see s. 73; s. 54(6)-(8) in force at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 54(1)-(5) in force at 20.7.2005 by S.I. 2005/1911, art. 2, Sch.

[F14554ZAConsent under section 54(2ZC)E+W

(1)Consent for the purposes of section 54(2ZC) must be obtained in accordance with this section.

(2) A person requesting consent (“ the applicant ”) must make a request for consent which—

(a)is in writing,

(b)states the name of the applicant and an address for correspondence,

(c)describes the information in relation to which consent is requested, and

(d)identifies the person to whom the information will be disclosed.

(3)Consent must be given except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the Auditor General for Wales F146... by or under an enactment.

(4)Consent may be given or refused orally or in writing; but where it is given or refused orally the consent or refusal must be confirmed in writing.

(5)A refusal (or, where the refusal is oral, the confirmation of the refusal) must contain the reasons for the refusal.

(6)[F147The Auditor General for Wales] must give or refuse consent not later than the twentieth working day following the day on which the request is received.

(7) “ Working day ” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom. ]

Textual Amendments

F145S. 54ZA inserted (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss.167(6), 245 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)

[F14854ADisclosure of information by or on behalf of public authoritiesE+W

F149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F149S. 54A repealed (31.1.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 167(7), 241, 245, Sch. 18 Pt. 13 (with s. 167(8)); S.I. 2008/172, art. 2(1)(h)(u)

55Supply of benefit information to Auditor General for WalesE+W

The Secretary of State may supply to the Auditor General for Wales any information held by the Secretary of State which—

(a)relates to housing benefit or council tax benefit, and

(b)appears to the Secretary of State to be relevant to the exercise of any function of the Auditor General for Wales.

56Publication of information by Auditor General for WalesE+W

(1)The Auditor General for Wales may publish information with respect to any of these—

(a)the making F150... of a report under section 22;

(b)the subject-matter of a report under section 22;

(c)the decision made and other action taken by a body in response to the receipt of a report under section 22 or to anything in a report under section 22;

(d)a contravention by a body of regulations made under section 39;

(e)a contravention by a body of an obligation imposed on the body under section 47(4).

(2)The information that may be published under subsection (1)(a), (b) or (c) does not include information excluded under section 26(5) from an approved summary published under section 26(4)(c).

(3)The Auditor General for Wales must inform a body before publishing information under subsection (1) relating to it.

(4)Information published under subsection (1) must be published in any manner which the Auditor General for Wales considers appropriate for bringing the information to the attention of members of the public who may be interested in it.

Textual Amendments

F15157Provision of information to Audit CommissionE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

58Orders and regulationsE+W

(1)Any power conferred on [F152the Welsh Ministers] by this Part to make orders or regulations is exercisable by statutory instrument.

(2)Any power conferred on [F152the Welsh Ministers] or the Secretary of State to make an order or regulations under this Part includes power—

(a)to make such incidental, consequential, transitional or supplementary provision as [F152the Welsh Ministers] or the Secretary of State thinks appropriate;

(b)to make different provision for different cases, including different provision for different localities and different bodies and descriptions of bodies.

Textual Amendments

59Interpretation of Part 2E+W

(1)This section applies for the interpretation of this Part.

F153(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F153(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)F154. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)“Local authority in Wales” means a county council, county borough council or community council in Wales.

(6)“Local government elector” means a person registered as a local government elector in the register of electors in accordance with the provisions of the Representation of the People Acts.

(7)A reference to a local government elector for an area, in relation to a National Park authority which is the local planning authority for a National Park, is to a local government elector for any area the whole or part of which is comprised in the Park.

(8)“Statutory provision” means a provision contained in or having effect under an enactment.

Textual Amendments

F154S. 59(4) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), ss. 144, 241, 245, Sch. 8 para. 27(3), Sch. 18 Pt. 8; S.I. 2008/917, art. 2

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