Local Audit and Accountability Act 2014 (Version in vigour from 2024-05-07 to )

Consolidated Text

As Enacted

Cited authorities 303

Cited in

Currency	No known outstanding effects
Coming into Force	07 May 2024

Contenidos

Local Audit and Accountability Act 2014
Part 1: Abolition of existing audit regime

1: Abolition of existing audit regime

Part 2: Basic concepts and requirements

2: Relevant authorities

3: General requirements for accounts

4: General requirements for audit

5: Modification of Act in relation to smaller authorities

6: Meaning of “smaller authority”

Part 3: Appointment etc of local auditors

7: Appointment of local auditor

8: Procedure for appointment

9: Requirement to have auditor panel

10: Functions of auditor panel

11: Relationship with relevant authority

12: Failure to appoint local auditor

13: Failure of health service bodies to appoint local auditor

14: Limitation of local auditor's liability

15: Further provisions about liability limitation agreements

16: Resignation and removal of local auditor

17: Appointment of auditor by specified person

Part 4: Eligibility and regulation of local auditors

18: Eligibility and regulation of local auditors

Part 5: Conduct of local audit

Codes of practice and guidance

19: Codes of audit practice and guidance

General powers and duties of auditors

20: General duties of auditors
21: General duties of auditors of accounts of health service bodies
22: Auditors' right to documents and information
23: Offences relating to section 22

Reports and recommendations

24: Reports and recommendations

Public inspection etc and action by auditor

25: Inspection of statements of accounts etc
26: Inspection of documents etc
27: Right to make objections at audit
28: Declaration that item of account is unlawful

Prevention of unlawful expenditure etc

29: Advisory notices
30: Unlawful expenditure or activity of health service bodies
31: Power of auditor to apply for judicial review

Accounts and audit regulations

32: Accounts and audit regulations

Part 6: Data matching

33: Data matching

Part 7: Miscellaneous and supplementary

Miscellaneous

34: Best value inspections
35: Examinations by the Comptroller and Auditor General
36: Disclosure of information
37: Social security references and reports
38: Duty of smaller authorities to publish information: In section 2 of the Local Government, Planning and Land Act 1980 (duty of authorities to publish information)—
39: Code of practice on local authority publicity
40: Access to local government meetings and documents
41: Council tax referendums
42: Parish meetings: parish polls

Supplementary

43: Orders and regulations
44: Interpretation of Act
45: Related amendments
46: Power to make consequential provision
47: Application to NHS trusts and trustees for NHS trusts
48: Extent
49: Commencement
50: Short title

SCHEDULES

SCHEDULE 1 Section 1
Abolition of Audit Commission: supplementary provision

Part 1: Arrangements in connection with abolition of Audit Commission
Part 2: Repeal of Audit Commission Act 1998: consequential repeals and revocations

SCHEDULE 2 Section 2
Relevant authorities

SCHEDULE 3 Section 7
Further provisions about appointment of local auditors

Provisions applying to certain local authorities
Provisions applying to chief constables
Provisions applying to the Commissioner of Police of the Metropolis
Provisions applying to other authorities

SCHEDULE 4 Section 9
Further provisions about auditor panels

Options for auditor panels
Constitution of auditor panels
Constitution of auditor panels: health service bodies
Power to make further provision about constitution of auditor panels
Application of local authority enactments to auditor panels
Status of auditor panels
Expenses of auditor panels
Connected entities

SCHEDULE 5 Section 18
Eligibility and regulation of local auditors

SCHEDULE 6 Section 19
Codes of audit practice and guidance

Duty to prepare code
Procedure for code
Duty to keep code under review
Alteration of code
Replacement of code
Publication of code
Assistance from relevant authority
Saving for codes of practice under Audit Commission Act 1998
Guidance
Application to auditors of NHS foundation trusts
Meaning of “40-day period”

SCHEDULE 7 Section 24
Reports and recommendations

Public interest reports
Written recommendations
Supply of public interest reports
Publicity for public interest reports
Consideration of report or recommendation
Consideration of report or recommendation: Greater London Authority
Bar on delegation of functions relating to meetings
Publicity for meetings
Access to meetings and documents
Publicity for decisions under paragraph 5 or 6

SCHEDULE 8 Section 29
Advisory notices

Power to issue advisory notice
Service and withdrawal of notice
Effect of an advisory notice
Further provisions about advisory notices

SCHEDULE 9 Section 33
Data matching

Power to conduct data matching exercises
Mandatory provision of data
Voluntary provision of data
Disclosure of results of data matching etc
Publication
Fees for data matching
Code of data matching practice
Powers to amend this Schedule

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