Part 2 E+WLocal government bodies in Wales

Chapter 1E+WAccounts and audit

MiscellaneousE+W

37Extraordinary auditE+W

(1)The Auditor General for Wales may F1... 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)[F2the Welsh Ministers] may require the Auditor General for Wales to F3... hold an extraordinary audit of the accounts of a local government body in Wales if it appears to [F2the 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—

F4(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)[F5The Wales Audit Office] may recover all or part of the expenditure from the body.

Textual Amendments