The Local Authorities (Alternative Arrangements) (Wales) Regulations 2007

Audit Committee

7.—(1) To the extent that a local authority’s powers in respect of its audit functions under any enactment may be delegated to a committee or sub-committee, a local authority may delegate to an audit committee.

(2) An audit committee established under regulation 5(2)(c):

(a) must not include any members of the Board; and

(b) must not have a chairperson who is a member of the same political group as the Chairperson of the Board (except where there is only one political group);

(c) may appoint one or more sub-committees; and

(d) may arrange for the discharge of any of its functions by any such sub-committee.

(3) A sub-committee of an audit committee may not discharge any functions other than those conferred on it under paragraph (2).

(4) An audit committee or any sub-committee of such a committee, may include persons who are not members of the authority, but any such persons are not entitled to vote at any meeting of such a committee or sub-committee on any question which falls to be decided at that meeting and are not entitled to be the chairperson of such a committee or sub-committee.