The Accounts and Audit (Wales) (Amendment) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

The Public Audit (Wales) Act 2004 (c. 23) confers further functions on the Auditor General for Wales (the office of Auditor was established by section 90 of the Government of Wales Act 1998 (c. 38) – now superseded by section 145 of the Government of Wales Act 2006 (c. 32)), including the ability to make provision about the audit of accounts of public bodies in Wales.

Section 39 of the 2004 Act enables the Welsh Ministers to make provision by regulations about the accounts of a local government body in Wales to which Part 2 of that Act applies. Section 12(1) of that Act lists the bodies to which Part 2 applies.

These Regulations amend the Accounts and Audit (Wales) Regulations 2014 (made under section 39) to provide that corporate joint committees established by Regulations made under Part 5 of the Local Government and Elections (Wales) Act 2021 are subject to the provisions of the 2014 Regulations where relevant.

Corporate joint committees are bodies corporate consisting of such local authorities in Wales as are specified in Regulations establishing a corporate joint committee and, in some circumstances, National Park authorities in Wales if those Regulations make provision to that effect. They were added to the list of local government bodies in Wales in section 12(1) of the 2004 Act by the Public Audit (Wales) Act 2004 (Amendment) (Local Government Bodies in Wales) Order 2021.

These Regulations are connected with Regulations which establish certain corporate joint committees under Part 5 of the Local Government and Elections (Wales) Act 2021. The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to the Regulations which establish corporate joint committees and connected regulations. As a result a regulatory impact assessment has been prepared. A copy can be obtained from the Local Government Strategic Finance Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.