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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2004/23/section/13/enacted</dc:identifier><dc:title>Public Audit (Wales) Act 2004</dc:title><dc:subject>Best value</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2021-08-04</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2004"/><ukm:Number Value="23"/><ukm:EnactmentDate Date="2004-09-16"/><ukm:ISBN Value="0105423041"/></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/13/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/13/notes"/><ukm:Alternatives><ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2004/23/pdfs/ukpgaen_20040023_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/body" NumberOfProvisions="85" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/part/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/part/2" NumberOfProvisions="48" id="part-2"><Number>Part 2</Number><Title>Local government bodies in Wales</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/part/2/chapter/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/part/2/chapter/1" NumberOfProvisions="29" id="part-2-chapter-1"><Number>Chapter 1</Number><Title>Accounts and audit</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/part/2/chapter/1/crossheading/audit-of-accounts/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/part/2/chapter/1/crossheading/audit-of-accounts" NumberOfProvisions="9" id="part-2-chapter-1-crossheading-audit-of-accounts"><Title>Audit of accounts</Title><P1group><Title>Audit of accounts of local government bodies in Wales</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/13/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/13" id="section-13">
<Pnumber>13</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/13/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/13/1" id="section-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A local government body in Wales—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/13/1/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/13/1/a" id="section-13-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>must make up its accounts each year to 31 March or such other date as the Assembly may generally or in any special case direct;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/13/1/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/13/1/b" id="section-13-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>must ensure that its accounts are audited in accordance with this Chapter by one or more auditors appointed by the Auditor General for Wales.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/23/section/13/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/23/section/13/2" id="section-13-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Auditor General for Wales must appoint auditors to audit the accounts of local government bodies in Wales.</Text>
</P2para>
</P2>
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