Part 2Local government bodies in Wales

Chapter 1Accounts and audit

Audit of accounts

I120F1Fees in respect of functions exercised by the Auditor General for Wales

F2A1

The Wales Audit Office must, in accordance with a scheme for charging fees prepared under section 24 of the Public Audit (Wales) Act 2013, charge a fee in respect of functions exercised by the Auditor General for Wales—

a

in auditing the accounts of local government bodies in Wales under this Chapter, and

b

in undertaking studies at the request of a local government body under section 44.

1

F6The Wales Audit Office must prescribe a scale or scales of fees payable for one or more financial years in respect of the audit of accounts of local government bodies in Wales under this Chapter.

2

Before prescribing a scale of fees under subsection (1) F7the Wales Audit Office must consult—

a

any associations F8of local government bodies in Wales which appear to F7the Wales Audit Office to be concerned, and

F9b

such other persons as the Wales Audit Office thinks fit.

F103

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C14

A local government body in Wales must, subject to subsection (5), pay to F4the Wales Audit Office the fee payable in respect of the audit in accordance with the appropriate scale.

C15

If it appears to F11the Wales Audit Office that the work involved in a particular audit differed substantially from that envisaged by F12... the appropriate scale, F11the Wales Audit Office may charge a fee which differs from that referred to in subsection (4).

F35A

But a fee charged under this section may not exceed the full cost of exercising the function to which it relates.

F5C16

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