COMMENTARY ON SECTIONS Section 19 - audit and assessment reports
37.Section 19 places a duty on the Auditor General for Wales to produce a report or reports for each Welsh improvement authority in relation to his duties under sections 17 and 18.
The report or reports should:
	certify the Auditor General has carried out the audit under section 17;
	state whether as a result of the audit he/she believes that the authority has discharged its duties under section 15 and acted in accordance with guidance;
	certify that the Auditor General has carried out the assessment under section 18;
	explain how the Auditor General has used the information he/she has received from other regulators under section 33 for the purpose of producing an authority’s improvement assessment under section 18;
	state whether as result of the assessment he/she believes that the authority is likely to comply with the requirements of Part 1 of this Measure;
	recommend (if appropriate) any action the authority should undertake to discharge its duties or to act in accordance with guidance;
	recommend (if appropriate) that the Welsh Ministers provide support under section 29 or give a direction under section 30; and
	state whether the Auditor General is minded to undertake a special inspection under section 22.
38.Copies of the reports should be sent to the relevant Welsh improvement authority and Welsh Ministers by 30 November each year. Welsh Ministers may change this date by order (subsection (3)).
39.In addition, subsection 4 deals with circumstances in which it would be unreasonable or impractical for the Auditor General to issue a report on a specific authority by 30 November or, where an order has been made under subsection (3), the date specified in the order . It provides the Auditor General for Wales with the flexibility to ask Welsh Ministers for an extension to complete the audit and assessment reports for one or more named authorities (without the need of an order).
40.The report or reports under section 19 may include recommendations to the authority about how it should comply with the requirements of this part and what it should do to act in accordance with guidance.