Part 2Local government bodies in Wales

Chapter 1Accounts and audit

Audit of accounts

21Fees prescribed by Assembly

(1)

The Assembly may, if it considers it necessary or desirable to do so, prescribe by regulations a scale or scales of fees to have effect in place of a scale or scales prescribed by the Auditor General for Wales under section 20(1).

(2)

A scale of fees prescribed under subsection (1) has effect for the period specified in relation to it in the regulations.

(3)

Subsection (4) applies if—

(a)

a scale of fees is prescribed under subsection (1) in place of a scale prescribed by the Auditor General for Wales, and

(b)

the scale prescribed by the Auditor General for Wales would otherwise be the appropriate scale for the purposes of section 20(4) and (5).

(4)

The references to the appropriate scale in section 20(4) and (5) are to be read as references to the appropriate scale prescribed under subsection (1) of this section.

(5)

Before making regulations under subsection (1) the Assembly must consult—

(a)

the Auditor General for Wales,

(b)

any associations of local authorities in Wales which appear to it to be concerned, and

(c)

any bodies of accountants which appear to it to be appropriate.