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Public Audit (Wales) Act 2004

Territorial Extent and Devolution

Part 2, Chapter 1: Accounts and Audit

Prevention of unlawful expenditure etc

Section 36: Power of auditor to make a claim for judicial review

81.This section empowers an auditor to make a claim for judicial review where he believes that a decision or failure to act by a local government body in Wales would have an effect on the body’s accounts - for instance, a failure to reverse a decision that could lead to an unlawful item of account. It also provides that the fact that other powers may be available under Part 2 is not a ground for refusing an auditor’s claim for judicial review.

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