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Public Audit (Wales) Act 2004
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Changes over time for: Section 37
Version Superseded: 01/04/2014
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- 01/04/2005- Amendment
- 01/10/2009
Point in time - 01/04/2014- Amendment
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37Extraordinary auditE+W
This section has no associated Explanatory Notes
(1)The Auditor General for Wales may direct an auditor to hold an extraordinary audit of the accounts of a local government body in Wales if the condition in subsection (2) or the condition in subsection (3) is met.
(2)The condition is that it appears to the Auditor General for Wales to be desirable to hold an extraordinary audit of the body’s accounts.
(3)The condition is that an application for an extraordinary audit of the body’s accounts is made by a local government elector for the area of the body.
(4)The Assembly may require the Auditor General for Wales to direct an auditor to hold an extraordinary audit of the accounts of a local government body in Wales if it appears to the Assembly to be desirable in the public interest for an extraordinary audit of the body’s accounts to be held.
(5)These provisions apply to an extraordinary audit under this section as they apply to an ordinary audit under this Chapter—
(a)section 15;
(b)sections 17 to 19;
(c)sections 22 to 28;
(d)sections 31 and 32.
(6)An extraordinary audit of a body’s accounts may be held under this section only if 3 clear days' notice in writing of the audit is given to the body.
(7)The expenditure incurred in holding an extraordinary audit of a body’s accounts under this section must be met in the first instance by the Auditor General for Wales.
(8)The Auditor General for Wales may recover all or part of the expenditure from the body.
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