The Accounts and Audit (Wales) Regulations 2014

1. Introductory Text

2. PART 1

   1. 1. Title, commencement and application

   2. 2. Interpretation

3. PART 2

   1. 3. Specification of internal drainage boards and port health authorities

   2. 4. Proper practices

4. PART 3

   1. 5. Responsibility for internal control and financial management

   2. 6. Accounting records and control systems

   3. 7. Internal audit

5. PART 4

   1. 8. Statement of accounts

   2. 9. Declaration of remuneration

   3. 10. Signing, approval and publication of statement of accounts

   4. 11. Procedure for public inspection of accounts

   5. 12. Notice of public rights

   6. 13. Notice of conclusion of audit

6. PART 5

   1. 14. Accounting statements

   2. 15. Signing, approval and publication of accounting statements

   3. 16. Procedure for public inspection of accounts

   4. 17. Notice of public rights

   5. 18. Notice of conclusion of audit

7. PART 6

   1. 19. Internal drainage boards

   2. 20. Joint committees etc.

8. PART 7

   1. 21. Appointment of date for the exercise of rights of electors

   2. 22. Public inspection of accounts

   3. 23. Alteration of accounts

   4. 24. Notice of public rights

   5. 25. Written notice of objection

   6. 26. Notice of conclusion of audit

   7. 27. Publication of annual audit letter

   8. 28. Extraordinary audit

9. PART 8

   1. 29. Amendment to the Local Authorities (Executive Arrangements) (Functions and Responsibilities) (Wales) Regulations 2007

   2. 30. Revocation and saving of instruments

10. Signature

11. Explanatory Note