Section 2.
SCHEDULE 2E+W Accounts Subject to Audit
1E+WSection 2 applies to all accounts of—
(a)a local authority;
(b)a joint authority;
[(bb)the Greater London Authority;
(bc)a functional body;
(bd)the London Pensions Fund Authority;]
(c)a parish meeting of a parish not having a separate parish council;
(d)a committee of a local authority, including a joint committee of two or more such authorities;
(e)the Council of the Isles of Scilly;
(f)any charter trustees constituted under section 246 of the 1972 Act;
(g)a body specified in section 98(1) of the National Health Service Act 1977;
(h)a port health authority;
(i)the Broads Authority;
(j)a National Park authority;
[(jj)a conservation board established by order under section 86 of the Countryside and Rights of Way Act 2000;]
(k)a police authority established under section 3 of the Police Act 1996;
(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(m)a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;]
(n)a licensing planning committee;
(o)an internal drainage board; and
[(p)a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000]
Textual Amendments
Marginal Citations
[1A.E+WBut section 2 does not apply to accounts of—
(a)a Special Health Authority established as at 1st April 2003, in respect of a financial year ending on or after 31st March 2004,
(b)the Dental Practice Board, in respect of a financial year ending on or after 31st March 2004,
(c)NHSU and NHS Professionals Special Health Authority, in respect of a financial year ending on or after 31st March 2004,
(d)NHS Direct and NHS Pensions Agency, in respect of a financial year ending on or after 31st March 2005.]
2E+WSection 2 also applies to—
(a)the accounts of the collection fund of the Common Council and the accounts of the City fund; and
(b)the accounts relating to the superannuation fund maintained and administered by the Common Council under the Local Government Pension Scheme Regulations 1995.
3E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4E+WSubject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.