PART 1AUDITOR GENERAL FOR WALES

CHAPTER 2AUDITOR GENERAL'S FUNCTIONS

Functions relating to local government

I111Audit of local government bodies

1

For section 13 of the Public Audit (Wales) Act 2004 (audit of accounts of local government bodies in Wales) substitute—

13Audit of accounts of local government bodies in Wales

1

A local government body in Wales—

a

must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;

b

must ensure that its accounts are audited in accordance with this Chapter.

2

The Auditor General for Wales must audit the accounts of local government bodies in Wales.

2

In section 16 of the Local Government (Wales) Measure 2009 (meaning of “relevant regulators” and “relevant functions”), omit paragraph (e) of subsection (2).