{
  "url": "https://openlegislation.uk/public-audit-wales-act-2004/section-38",
  "json_url": "https://openlegislation.uk/public-audit-wales-act-2004/section-38.json",
  "legislation": "ukpga/2004/23",
  "legislation_title": "Public Audit (Wales) Act 2004",
  "legislation_url": "https://openlegislation.uk/public-audit-wales-act-2004",
  "path": "section/38",
  "kind": "section",
  "number": "38",
  "heading": "Audit of accounts of officers",
  "text": "(1) This section applies if an officer of a local government body in Wales receives money or other property—\n(a) on behalf of the body, or\n(b) for which he ought to account to the body.\n(2) the Auditor General for Wales must audit the officer’s accounts.\n(3) These provisions apply with the necessary modifications to the accounts and audit—\n(a) section 13(1);\n(b) sections 17 to 24;\n(c) sections 27 to 32;\n(d) section 37;\n(e) section 39.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 38(2) substituted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 43 (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/38",
    "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."
}