Dear Sir or Madam,

I am writing to request information under the Freedom of
Information Act 2000.

The Accounts and Audit Regulations 2003 (No. 533) (13) state that:

"The auditor shall, for the purpose of the exercise of rights under
section 15(2) and 16(1) of the 1998 Act, appoint a date on or after
which those rights may be exercised, and shall notify the relevant
body concerned, or in the case of a parish meeting the chairman of
the meeting, of that date."

Please could you provide me a list of the dates of any inspection
periods (falling between 1 January 2007 and 31 December 2010) for
the exercise of rights under the Accounts and Audit Regulations
2003 or similar legislation.

Yours faithfully,

John Cross

Dear Mr Cross,

Thank you for your email of 12 July in which you request, "a list of the
dates of any inspection periods (falling between 1 January 2007 and 31
December 2010) for the exercise of rights under the Accounts and Audit
Regulations 2003 or similar legislation."

I am considering your request in accordance with the procedures set out
on the Wales Audit Office website at:
http://www.wao.gov.uk/whoweare/freedomof....
The procedures are intended to ensure that requests are dealt with in
accordance with the Freedom of Information Act 2000, the Code of
Practice set under section 45 of that Act and other relevant
legislation. I shall write to you again once I am in a position to
provide a substantive response. In the meantime, if you have any
questions, please do not hesitate to call me.

Yours sincerely

Martin Peters
Rheolwr Cydymffurfiaeth/Compliance Manager
Swyddfa Archwilio Cymru/Wales Audit Office
07748 181 681

The Wales Audit Office head office has moved to new premises in Cardiff.
The address is now 24 Cathedral Road, Cardiff, CF11 9LJ. Telephone: 02920 320500.
All other WAO office locations, including Ewloe, Swansea and Carmarthen, remain unchanged.

Mae prif leoliad Swyddfa Archwilio Cymru wedi symud i adeilad newydd yng Nghaerdydd. Ein cyfeiriad newydd yw 24 Heol y Gadeirlan, Caerdydd, CF11 9LJ. Ffôn 02920 320500
Nid yw cyfeiriadau lleoliadau eraill Swyddfa Archwilio Cymru gan gynnwys Ewlo, Abertawe a Chaerfyrddin wedi newid.

Dear Mr Cross,

Further to my email of 14 July 2008, I am now in a position to respond
to your request of 12 July 2008, which was:

Please could you provide me a list of the dates of any inspection
periods (falling between 1 January 2007 and 31 December 2010) for the
exercise of rights under the Accounts and Audit Regulations 2003 or
similar legislation.

Please find attached a document containing information that meets your
request.

<<Audited Body dates of inspection.doc>>

I should clarify the following points:

i) in Wales the relevant regulations are the Accounts and Audit
Regulations (Wales) 2005 rather than the Accounts and Audit Regulations
2003;
ii) the inspection periods are 20 working days from the date shown
in the attached document, with the exception of probation trusts and
probation boards, where the inspection period is 15 working days;
iii) the information that we hold on inspection dates is provided by
the auditors appointed by the Auditor General for Wales. Appointed
auditors are legally separate entities from the Auditor General and the
Wales Audit Office. They, rather than the Auditor General, set the dates
in accordance with the regulations. We rely on the appointed auditors to
inform us of the dates, and the information that we hold is not
necessarily complete;
iv) you have asked for dates of inspection periods falling between 1
January 2007 and 31 December 2010. Appointed auditors do not advise us
of dates for future years, so we do not hold information for years
beyond 2008.

I hope that this response is helpful. I have provided all the
information that we hold that meets the description of your request, and
have not applied any exemptions. If you have queries, or if you have any
concerns regarding my handling of your request, please contact me on 029
2032 0526, email me or write to me at:

Wales Audit Office
24 Cathedral Road
Cardiff
CF11 9LJ

Yours sincerely,

Martin Peters
Rheolwr Cydymffurfiaeth a Swyddog Gwybodaeth/ Compliance Manager &
Information Officer
Swyddfa Archwilio Cymru/Wales Audit Office
07748 181 681
029 2032 0526

This email and any attached files is private. If you are not the intended recipient please destroy all copies and inform the sender by return e-mail.

This message has been scanned for viruses by BlackSpider MailControl.

For further information on the Wales Audit Office and details of other ways to contact us please visit our website at www.wao.gov.uk.

Mae'r ebost hwn ac unrhyw ffeiliau atodedig yn breifat. Os nad atoch chi y bwriadwyd anfon yr ebost hwn dylech ddinistrio pob copi a hysbysu'r anfonwr drwy anfon ebost yn ôl atynt.

Mae'r neges hon wedi cael ei harchwilio am firysau gan BlackSpider MailControl

I gael gwybodaeth bellach am Swyddfa Archwilio Cymru a manylion am ffyrdd eraill o gysylltu â ni, ewch i'n gwefan.

Dear Martin Peters, Thank you for your helpful and informative
response. I am pleased to see that the Wales Audit Office is
collecting this information from the auditors they appoint.

Yours sincerely,

John Cross