{
  "url": "https://openlegislation.uk/public-audit-wales-act-2004/section-20",
  "json_url": "https://openlegislation.uk/public-audit-wales-act-2004/section-20.json",
  "legislation": "ukpga/2004/23",
  "legislation_title": "Public Audit (Wales) Act 2004",
  "legislation_url": "https://openlegislation.uk/public-audit-wales-act-2004",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Fees in respect of functions exercised by the Auditor General for Wales",
  "text": "(A1) The Wales Audit Office must, in accordance with a scheme for charging fees prepared under section 24 of the Public Audit (Wales) Act 2013, charge a fee in respect of functions exercised by the Auditor General for Wales—\n(a) in auditing the accounts of local government bodies in Wales under this Chapter, and\n(b) in undertaking studies at the request of a local government body under section 44.\n(1) The Wales Audit Office must prescribe a scale or scales of fees payable for one or more financial years in respect of the audit of accounts of local government bodies in Wales under this Chapter.\n(2) Before prescribing a scale of fees under subsection (1) the Wales Audit Office must consult—\n(a) any associations of local government bodies in Wales which appear to the Wales Audit Office to be concerned, and\n(b) such other persons as the Wales Audit Office thinks fit.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) A local government body in Wales must, subject to subsection (5), pay to the Wales Audit Office the fee payable in respect of the audit in accordance with the appropriate scale.\n(5) If it appears to the Wales Audit Office that the work involved in a particular audit differed substantially from that envisaged by ... the appropriate scale, the Wales Audit Office may charge a fee which differs from that referred to in subsection (4).\n(5A) But a fee charged under this section may not exceed the full cost of exercising the function to which it relates.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 20(A1) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 20(1) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(4) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 20(2) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(5)(a) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 20(2)(a) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(5)(b) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 20(2)(b) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(5)(c) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 20(3) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(6) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 20(4) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(7) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 20(5) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(8)(a) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 20(5) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(8)(b) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 20(5A) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(9) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 20(6) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(10) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 20 heading substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 25(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 20(4)-(6) applied (31.1.2005) by Local Government Act 1999 (c. 27), s. 8A(4) (as inserted by Public Audit (Wales) Act 2004 (c. 23), ss. 50, 73, Sch. 1 para. 7; S.I. 2005/71, art. 2, Sch.)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 20 partly in force; s. 20 not in force at Royal Assent see s. 73; s. 20(1)-(3) in force for certain purposes at 31.1.2005 by S.I. 2005/71, art. 2, Sch.; s. 20(4)-(6) in force at 1.4.2005 by S.I. 2005/558, art. 2, Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/23/section/20",
    "retrieved_at": "2026-10-29T09:17:02.610556+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}