§ Mr. WigleyTo ask the Secretary of State for Wales what guidelines he has issued to the Audit Commission with regard to district audit functions in Wales; and if he will make a statement in respect of the work of the Commission in Wales. [23076]
§ Mr. RedwoodThe Audit Commission operates under a code of audit practice issued under section 14 of the Local Government finance Act 1982. The code is updated every five years and agreed by me and my right hon. Friends the Secretaries of State for Environment and Health. The code prescribes the way in which auditors are to carry out their functions under part 111 of the 1982 Act and is currently under review.