The Accounts and Audit (Wales) Regulations 2014

PART 7 Audit Procedure

Appointment of date for the exercise of rights of electors

21.  The auditor must, for the purpose of the exercise of rights under sections 30(2) (inspection of documents and questions at audit) and 31(1) (right to make objections at audit) of the 2004 Act, appoint a date on or after which those rights may be exercised, and must notify that date to the relevant body concerned.

Public inspection of accounts

22.  A relevant body notified under regulation 21 must make the accounts and other documents mentioned in section 30 (inspection of documents and questions at audit) of the 2004 Act available in accordance with the procedure specified for larger relevant bodies in regulation 11, or for smaller relevant bodies in regulation 16, as appropriate.

Alteration of accounts

23.  Except with the consent of the auditor, accounts and other documents must not be altered after the date on which they are first made available for inspection in pursuance of either regulation 11 or regulation 16.

Notice of public rights

24.  A relevant body must give notice of public rights in accordance with the procedure specified for larger relevant bodies in regulation 12, or for smaller relevant bodies in regulation 17.

Written notice of objection

25.  Any written notice of an objection given in pursuance of section 31(2) of the 2004 Act must state the facts on which the local government elector relies, and contain, so far as possible—

(a) particulars of any item of account which is alleged to be contrary to law, and

(b) particulars of any matter in respect of which it is proposed that the auditor could make a report under section 22 (immediate and other reports in the public interest)(1) of that Act.

Notice of conclusion of audit

26.  A relevant body must give notice of conclusion of audit in accordance with the procedure specified for larger relevant bodies in regulation 13, or for smaller relevant bodies in regulation 18, as appropriate.

Publication of annual audit letter

27.  As soon as reasonably possible after it is received, a local government body must—

(a) publish the annual audit letter received from the auditor; and

(b) make copies available for purchase by any person on payment of such sum as the relevant body may reasonably require.

Extraordinary audit

28.—(1) Where, under section 37 (extraordinary audit)(2) of the 2004 Act, the Auditor General for Wales directs an auditor to hold an extraordinary audit of accounts of a relevant body, the body must—

(a) in the case of a larger relevant body, give notice by advertisement, and

(b) in the case of a smaller relevant body, display a notice in a conspicuous place or places in the area of the body,

concerning the right of any local government elector for the area to which the accounts relate to make objections to any of those accounts.

(2) Where the auditor referred to in paragraph (1) is the Auditor General for Wales, the reference to the Auditor General directing an auditor to hold an extraordinary audit is to be read as the Auditor General for Wales holding an extraordinary audit.

(1)

2004 c .23; section 22(2) was amended by the Public Audit (Wales) Act 2013 (anaw 3), Schedule 4, paragraphs 20 and 27.

(2)

2004 c. 23; section 37 was amended by the Public Audit (Wales) Act 2013 (anaw 3), Schedule 4, paragraphs 20 and 42.