Part 2Local authorities: governance and audit

Chapter 3Audit of entities connected with local authorities

Public interest reports

45Public interest reports

1

A person appointed under this Chapter in relation to an entity must make a report about any relevant matter—

a

which comes to their attention in discharging their functions arising under or pursuant to the preceding provisions of this Chapter, and

b

which they consider that it would be in the public interest to bring to the attention of the entity, the local authority with which it is connected or the public.

2

In subsection (1) “relevant matter” means—

a

a matter relating to the financial affairs of the entity for the financial year, or

b

a matter relating to the corporate governance of the entity.

3

A report under this section must be sent to the entity before the end of the period of 14 days starting with the day on which the report is made.

4

A copy of a report under this section must be sent before the end of that period to—

a

the local authority with which the entity is connected, and

b

the F1Auditor General for Wales.

5

The person appointed under this Chapter may—

a

notify any person of the fact that the report has been made, and

b

supply a copy of it or of any part of it to any person.