Part 2Local government bodies in Wales
Chapter 1Accounts and audit
Auditors' reports and recommendations
22Immediate and other reports in public interest
(1)
In auditing accounts of a body under this Chapter, F1the 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 F1the 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 F1the 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 F1the 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.