# The Income-related Benefits (Subsidy to Authorities) Order 1998, Article 6: Requirement of audit: authorities in Wales and Scotland

Extent: E+W+S

(1) In relation to an authority in Wales or Scotland, subject to article 9(4), the third condition is that the authority
(iza) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ia) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a) shall procure that their final claim is audited by the authority’s auditor by 30th November in the following year; and
(b) shall comply with the following provisions of this article.
(2) The authority shall—
(a) provide such information in written or electronic form; and
(b) keep, and where asked to do so, produce records in written or electronic form with a bearing on its claim,
as may be required by the auditor or as may be otherwise required to enable that authority to show and its auditor to check, that that claim is fairly stated and in accordance with the relevant articles of this Order.
(3) No final subsidy shall be paid until the authority’s auditor has certified on the claim for or by means of an electronic communication that the final claim is fairly stated and in accordance with the relevant articles of this Order.

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Source: https://www.legislation.gov.uk/uksi/1998/562/article/6 (the official version)
Page: https://openlegislation.uk/income-related-benefits-subsidy-to-authorities-order-1998/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.