Public inspection periods for public authority accounts

John Cross made this Freedom of Information request to Wales Audit Office

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was successful.

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

Martin Peters,

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.

Martin Peters,

1 Attachment

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

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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
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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