Part 2

Local government bodies in Wales
Chapter 1

Accounts and audit

Auditors' reports and recommendations

Immediate and other reports in public interest
22
1
In auditing accounts of a body under this Chapter, the 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 the 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 the 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 the 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), the Auditor General for Wales must send the report to the body ... immediately after making it.
6
In a case within subsection (4), the Auditor General for Wales must send the report to the body ... before the end of the period of 14 days starting with the day on which he concludes the audit.
Words in s. 22 substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 27(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
Words in s. 22(5) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 27(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)
Words in s. 22(6) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 27(4) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)