Part 2Local authorities: governance and audit

Chapter 3Audit of entities connected with local authorities

Preliminary

36Overview

1

This Chapter makes provision for F2the Auditor General for Wales to appoint a person to carry out audit functions in relation to a relevant entity in circumstances where it appears to the authority that the entity is or will be a qualifying F3... Welsh local authority entity.

F42

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3

In this Chapter, “relevant entity” means—

a

a company,

b

a limited liability partnership, or

c

F1a registered society .

F54

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5

In this Chapter, “qualifying Welsh local authority entity” means a relevant entity which—

a

is connected with a local authority in Wales, and

b

meets such other conditions as the Welsh Ministers may by regulations specify.

6

In this Chapter, “local authority” means any body which—

a

is a local authority for the purposes of section 21 of the Local Government Act 2003 (c. 26) (see subsection (6) of that section and section 23 of that Act), and

b

is required to prepare statements of accounts by regulations made under F6... section 39 of the Public Audit (Wales) Act 2004 (c. 23).