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Local Government (Democracy) (Wales) Act 2013
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17Audit committee
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(1)The Commission must establish a committee (an “audit committee”) to—
(a)review and scrutinise the Commission’s financial affairs,
(b)review and assess the Commission’s risk management, internal control and corporate governance arrangements,
(c)review and assess the economy, efficiency and effectiveness with which resources have been used in discharging the Commission’s functions, and
(d)make reports and recommendations to the Commission in relation to reviews conducted under paragraphs (a), (b) or (c).
(2)The audit committee must send copies of its reports and recommendations to the Welsh Ministers.
(3)It is for the audit committee to determine how to exercise its functions under this section.
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