Part 2

Local government bodies in Wales
Chapter 1

Accounts and audit

Audit of accounts

Audit of accounts of local government bodies in Wales
13
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.
S. 13 substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), ss. 11(1), 35(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1) (with art. 4(1))