Regulation 2 Amendment of the Accounts and Audit (Wales) Regulations 2014

The Accounts and Audit (Wales) Regulations 2014^f1 are amended as follows.

In regulation 1(3)(e) (application), for “and 20” substitute “, 20 and 20A”.

In regulation 2(1) (interpretation)—

In regulation 10 (signing, approval and publication of statement of accounts of larger bodies), after paragraph (8) insert—

“(9)

In its application to a corporate joint committee, paragraph (2) is to be read as if the references to a “committee” were references to a sub-committee.”

After regulation 20 insert—

“Corporate joint committees

20A.

(1)

A corporate joint committee must deposit with each constituent authority—

(a)

where it is a smaller relevant body, within the period of 14 days specified by regulation 18, a copy of the auditor’s report and the accounting statements; and

(b)

otherwise, on giving notice under regulation 13, a copy of the auditor’s report and the statement of accounts.

(2)

In this regulation—

(a)

“constituent authority”, in relation to a corporate joint committee, means—

(i)

a county council or county borough council, the senior executive member of which is a member of the corporate joint committee;

(ii)

a National Park Authority which is a member of the corporate joint committee;

(b)

“senior executive member” has the meaning given by section 77(4) of the 2021 Act.”