{
  "url": "https://openlegislation.uk/public-audit-wales-act-2004/section-31",
  "json_url": "https://openlegislation.uk/public-audit-wales-act-2004/section-31.json",
  "legislation": "ukpga/2004/23",
  "legislation_title": "Public Audit (Wales) Act 2004",
  "legislation_url": "https://openlegislation.uk/public-audit-wales-act-2004",
  "path": "section/31",
  "kind": "section",
  "number": "31",
  "heading": "Right to make objections at audit",
  "text": "(1) At an audit of accounts under this Chapter a local government elector for the area to which the accounts relate, or any representative of his, may make objections before the Auditor General for Wales as to—\n(a) any matter in respect of which the Auditor General for Wales has a power to apply for a declaration under section 32;\n(b) any other matter in respect of which the Auditor General for Wales has the power to make a report under section 22.\n(2) A local government elector proposing to make an objection under subsection (1) must—\n(a) give written notice to the Auditor General for Wales of the proposed objection and the grounds on which it is to be made, and\n(b) at the same time, send a copy of the notice to the body whose accounts are being audited.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 31 substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 36 (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/23/section/31",
    "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."
}