{
  "url": "https://openlegislation.uk/public-audit-wales-act-2004/section-37",
  "json_url": "https://openlegislation.uk/public-audit-wales-act-2004/section-37.json",
  "legislation": "ukpga/2004/23",
  "legislation_title": "Public Audit (Wales) Act 2004",
  "legislation_url": "https://openlegislation.uk/public-audit-wales-act-2004",
  "path": "section/37",
  "kind": "section",
  "number": "37",
  "heading": "Extraordinary audit",
  "text": "(1) The Auditor General for Wales may ... hold an extraordinary audit of the accounts of a local government body in Wales if the condition in subsection (2) or the condition in subsection (3) is met.\n(2) The condition is that it appears to the Auditor General for Wales to be desirable to hold an extraordinary audit of the body’s accounts.\n(3) The condition is that an application for an extraordinary audit of the body’s accounts is made by a local government elector for the area of the body.\n(4) the Welsh Ministers may require the Auditor General for Wales to ... hold an extraordinary audit of the accounts of a local government body in Wales if it appears to the Welsh Ministers to be desirable in the public interest for an extraordinary audit of the body’s accounts to be held.\n(5) These provisions apply to an extraordinary audit under this section as they apply to an ordinary audit under this Chapter—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) sections 17 to 19;\n(c) sections 22 to 28;\n(d) sections 31 and 32.\n(6) An extraordinary audit of a body’s accounts may be held under this section only if 3 clear days' notice in writing of the audit is given to the body.\n(7) The expenditure incurred in holding an extraordinary audit of a body’s accounts under this section must be met in the first instance by the Auditor General for Wales.\n(8) The Wales Audit Office may recover all or part of the expenditure from the body.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 37(1) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 42(3) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 37 substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 42(2) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 37(4) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 42(4) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 37(5)(a) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 42(5) (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 37(8) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 42(6) (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/37",
    "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."
}