- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/03/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2015
Point in time view as at 30/03/2006. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the Audit Commission Act 1998 (repealed), Section 18.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)Where it appears to the auditor carrying out an audit under this Act, other than an audit of accounts of a health service body—
(a)that any person has failed to bring into account a sum which should have been brought into account and that the failure has not been sanctioned by the Secretary of State, or
(b)that a loss has been incurred or deficiency caused by the wilful misconduct of any person,
the auditor shall certify that the sum, or the amount of the loss or deficiency, is due from that person.
(2)Subject to subsections (4) and (8), both the auditor and the body concerned (or, if it is a parish meeting, its chairman) may recover for the benefit of the body a sum or amount certified under this section as due; and if the sum or amount is certified to be due from two or more persons, they shall be jointly and severally liable for it.
(3)A person aggrieved by a decision of an auditor to certify under this section that a sum or amount is due from him may—
(a)not later than six weeks after being notified of the decision, require the auditor to state in writing the reasons for his decision, and
(b)appeal against the decision to the court.
(4)On an appeal under subsection (3) the court may—
(a)confirm, vary or quash the decision, and
(b)give any certificate which the auditor could have given.
(5)A person who has made an objection under section 16(1)(a) and is aggrieved by a decision of an auditor not to certify under this section that a sum or amount is due from another person may—
(a)not later than six weeks after being notified of the decision, require the auditor to state in writing the reasons for his decision, and
(b)appeal against the decision to the court.
(6)On an appeal under subsection (5) the court may—
(a)confirm or quash the decision, and
(b)give any certificate which the auditor could have given.
(7)If a certificate under this section relates to a loss or deficiency caused by the wilful misconduct of a person who is, or was at the time of the misconduct, a member of a local authority and the amount certified to be due from him exceeds £2,000, that person shall be disqualified for being a member of a local authority for five years beginning—
(a)on the ordinary date on which the period for bringing an appeal against a decision to give the certificate expires, or
(b)if such an appeal is brought, on the date on which the appeal is finally disposed of or abandoned or fails for non-prosecution.
(8)A sum or amount certified under this section to be due from any person is payable within 14 days after the date of issue of the certificate or, if an appeal is brought, within 14 days after the appeal is finally disposed of or abandoned or fails for non-prosecution.
(9)In proceedings for the recovery of a sum or amount due under this section—
(a)a certificate signed by an auditor appointed by the Commission stating that the sum or amount is due from a person specified in the certificate to a body specified there is conclusive evidence of that fact; and
(b)a certificate purporting to be so signed shall be taken to have been so signed unless the contrary is proved.
(10)On an appeal under this section relating to the accounts of a body, the court may make such order as it thinks fit for the payment by that body of expenses incurred in connection with the appeal by—
(a)the auditor,
(b)the person to whom the appeal relates, or
(c)the person by whom the appeal is brought.
(11)Any expenses incurred by an auditor in recovering a sum or amount certified under this section to be due in connection with the accounts of a body, so far as not recovered from any other source, are recoverable from that body unless the court otherwise directs.
(12)Subsections [F2(6) to (8)] of section 17 also apply for the purposes of this section.]
Textual Amendments
F1S. 18 repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s. 107, Sch. 6, S.I. 2002/1718, art. 2
F2Words in s. 18(12) substituted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(2), Sch. 8 para. 7 (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
Modifications etc. (not altering text)
C1S. 18 disapplied (22.7.2004) by The Chilterns Area of Outstanding Natural Beauty (Establishment of Conservation Board) Order 2004 (S.I. 2004/1778), arts. 1, 14(3)(c)
C2S. 18 disapplied (22.7.2004) by The Cotswolds Area of Outstanding Natural Beauty (Establishment of Conservation Board) Order 2004 (S.I. 2004/1777), arts. 1, 14(3)(c)
C3S. 18 excluded (8.5.2000) by 1999 c. 29, s. 134(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3
S. 18 applied (temp from 27.11.2001 to 27.11.2002) by S.I. 2001/3576, art. 3(1)(e)
S. 18 applied (temp from 27.11.2001 to 27.11.2002) by S.I. 2001/3577, art. 3(1)(d)
S. 18 applied (temp from 27.11.2001 to 27.11.2002) by S.I. 2001/3578, art. 3(1)(d)
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys