Public Audit (Wales) Act 2004

30 Inspection of documents and questions at audit E+W

(1) At an audit of accounts under this Chapter an interested person may—

(a) inspect the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating to them;

(b) make a copy of all or any part of the accounts and of any of the other documents mentioned in paragraph (a).

(2) At the request of a local government elector for any area to which accounts to be audited under this Chapter relate, the auditor of those accounts must give the elector or any representative of his an opportunity to question the auditor about the accounts.

(3) But nothing in this section entitles a person—

(a) to inspect any accounts or other document relating to a body to the extent that the accounts contain, or the document contains, personal information;

(b) to require any personal information to be disclosed by a body’s auditor in answer to any question.

(4) In subsection (3) “personal information” means information relating to an individual which is available to the body for reasons connected with either of these—

(a) the fact that the individual holds or has held an office or employment under the body;

(b) the fact that payments or other benefits are or have been made or provided to the individual by the body in respect of an office or employment under another person.

(5) For the purposes of subsection (4) payments made or benefits provided to an individual in respect of an office or employment include any payment made or benefit provided to an individual in respect of his ceasing to hold the office or employment.