
The
rules governing the public's rights to examine and make copies of local government
accounts are profiled in this section.
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The Public Audit (Wales) Act 2004

This
legislation has the same effect as the Audit Commission Act 1998 in England, and
governs the access to accounts concerning councils, police authorities, national
parks and port authorities.
The rules were amended by statutory instrument
in March 2010, requiring councils and police authorities to publish total earnings,
expenses, bonuses and pension payments of highest-earning staff.
While
English authorities are required to list (by job title but not by name) employees
receiving more than £50,000 per annum, in Wales the tariff is £60,000.
Otherwise
the Welsh and English regulations are identical. Heads of paid service (mainly
chief executives and chief constables) who earn more than £150,000 will
have their financial packages released to the public.
Councils and police
authorities are obliged to attach a note to the accounts, listing their (total)
salaries, fees and allowances, bonuses, expenses, severance packages, pension
contributions and any other payments in separate sub-headings.
As in the
case in England, there will be no disclosure this year of any payments where relevant
contracts contained valid confidentiality clauses, providing those contracts were
in force before 1 April 2010. Section 30 of the 2004 Act gives local
electors and taxpayers rights to inspect and copy all files - except details of
payments to employees or ex-employees earning less than £150,000. Restrictions
on the disclosure of accounts which contain the identities of any other individuals,
introduced in the 2007 English statute, have similar effect in Wales.
As
in England, councils and police authorities must have the permission of external
auditors to 'redact' such information from the accounts.
The 2004 Act enables
'interested persons' to question an auditor, and section 31 enables local electors
to lodge formal objections to the accounts.
The Accounts and Audit (Wales)
Regulations 2005 require the files to be open to public inspection for 20 working
days.
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