# Local Government (Wales) Measure 2011, Section 81: Local authorities to appoint governance and audit committees


(1) A local authority must appoint a committee (a “governance and audit committee”) to—
(a) review and scrutinise the authority's financial affairs,
(b) make reports and recommendations in relation to the authority's financial affairs,
(c) review and assess the risk management, internal control , performance assessment and corporate governance arrangements of the authority,
(d) make reports and recommendations to the authority on the adequacy and effectiveness of those arrangements,
(da) review and assess the authority's ability to handle complaints effectively,
(db) make reports and recommendations in relation to the authority's ability to handle complaints effectively,
(e) oversee the authority's internal and external audit arrangements, and
(f) review the financial statements prepared by the authority.
(1A) See Chapter 1 of Part 6 of the Local Government and Elections (Wales) Act 2021 (performance and governance of principal councils) for further functions of governance and audit committees.
(2) A local authority may confer on its governance and audit committee such other functions as the authority considers suitable to be exercised by such a committee.
(3) It is for a governance and audit committee to determine how to exercise its functions.

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Source: https://www.legislation.gov.uk/mwa/2011/4/section/81 (the official version)
Page: https://openlegislation.uk/local-government-wales-measure-2011/section-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.