Part 2 E+WLocal government bodies in Wales

Chapter 1 E+WAccounts and audit

Miscellaneous E+W

38 Audit of accounts of officers E+W

(1) This section applies if an officer of a local government body in Wales receives money or other property—

(a) on behalf of the body, or

(b) for which he ought to account to the body.

(2) [F1 the Auditor General for Wales] must audit the officer’s accounts.

(3) These provisions apply with the necessary modifications to the accounts and audit—

(a) section 13(1);

(b) sections 17 to 24;

(c) sections 27 to 32;

(d) section 37;

(e) section 39.

Textual Amendments

F1 Words in s. 38(2) substituted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 43 (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)