Local Government Finance Act 1982

18 Auditor’s reports. E+W

(1) When an auditor has concluded his audit of the accounts of any body under this Part of this Act—

(a) a certificate that he has completed the audit in accordance with this Part of this Act; and

(b) his opinion on the relevant statement of accounts prepared pursuant to regulations under section 23 below (or, where no such statement is required to be prepared, on the accounts),

shall, subject to subsection (2) below, be entered by him on the statement (or, as the case may be, on the accounts).

(2) Where an auditor makes a report to the body concerned under section 15(3) above at the conclusion of the audit, the certificate and opinion referred to in subsection (1) above may be included by him in that report.

(3) Any report under section 15(3) above shall be sent by the auditor to the body concerned or, in the case of a parish meeting, to the chairman, and (except in the case of an immediate report) shall be so sent not later than fourteen days after the conclusion of the audit, and that body shall take the report into consideration [F1 in accordance with sections 5 and 6 of the Local Government Act 1992, or in the case of a body to which that section 5 does not apply, as soon as practicable after they receive the report.]

(4) A copy of any such report shall be sent by the auditor to the Commission [F2 and, in the case of a health service body, to the Secretary of State] forthwith, if the report is an immediate report, and otherwise not later than fourteen days after the conclusion of the audit.

(5) The agenda supplied to the members of a body for the meeting of the body at which they take into consideration a report of an auditor sent to them under subsection (3) above shall be accompanied by that report, and the report shall not be excluded

[F3 (a)] from the matter supplied for the benefit of any newspaper under section 1(4)(b) of the M1 Public Bodies (Admission to Meetings) Act 1960 (supply of agenda of meetings and related documents to newspapers) [F4 or under section 100B(7) of the 1972 Act (which makes similar provision); or

(b) from the documents open to inspection by members of the public under section 100B(1) of the 1972 Act (agenda and reports open to the public before a meeting);

and Part VA of the 1972 Act shall have effect in relation to the report as if in section 100C(1)(d) of that Act (by virtue of which only so much of a report as relates to proceedings open to the public is open to public inspection after the meeting) the words “so much of” and from “as relates” onwards were omitted.

(6) In subsection (5) above, “the 1972 Act” means the M2 Local Government Act 1972,].

Textual Amendments

F1 Words in s. 18(3) substituted (6.5.1992) by Local Government Act 1992 (c. 19), s. 5(4).

F2 Words inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 20(1), Sch. 4 para. 8

F3 “(a)” inserted by Local Government (Access to Information) Act 1985 (c. 43, SIF 81:1, 2), s. 3, Sch. 2 para. 7

F4 Words and s. 18(5)(b) and (6) added by Local Government (Access to Information) Act 1985 (c. 43, SIF 81:1, 2), s. 3, Sch. 2 para. 7

Marginal Citations

M1 1960 c. 67.

M2 1972 c.70 (81:1).