(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)[F1the 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
F1Words 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)