The Public Audit (Wales) Act 2004 (Commencement No. 2 and Transitional Provisions and Savings) Order 2005

Audit Commission Act 1998: provisions concerning recovery of amounts not accounted for

3.  Despite the coming into force of subsections (1) and (2) of section 69 and of paragraph 38(3) of Schedule 2—

(a) section 2 of the Audit Commission Act 1998 is to continue to apply to the accounts of a local government body in Wales (other than a police authority for a police area in Wales) for the purposes of —

(i) section 16(1)(a) of that Act, to the extent that that provision is saved by sub-paragraph (c); and

(ii) section 18 of that Act, to the extent that that section is saved by sub-paragraph (b);

(b) section 18 of the Audit Commission Act 1998 is to remain in force—

(i) in so far it relates to accounts of a local government body in Wales (other than a police authority for a police area in Wales) prepared in respect of a financial year beginning before 1 April 2005; and

(ii) so that the function of an auditor under subsection (1) of that section is to be exercisable only in relation to a matter in respect of which a local government elector has made an objection under section 16(1)(a) of that Act;

(c) the rights of a local government elector under section 16(1)(a) of the Audit Commission Act 1998 to attend before an auditor and make objections are to remain in force in so far as —

(i) the objection relates to any matter in respect of which an auditor could take action under section 18(1) of that Act, as saved by sub-paragraph (b);

(ii) the accounts in question are accounts of a local government body in Wales (other than a police authority for a police area in Wales); and

(iii) the accounts in question were prepared in respect of a financial year beginning before 1 April 2005.