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Chwiliad Uwch

Local Audit and Accountability Act 2014

  • Nodiadau Esboniadol Tabl o’r Cynnwys

Please note:

All reference to 'Parts' and 'sections' are from the Local Audit and Accountability Act 2014. For more information about understanding Explanatory Notes Rhagor o Adnoddau.

  1. Introduction

  2. Summary and Background

    1. Summary

    2. Background

  3. Overview of the Structure of the Act

  4. Territorial Extent and Application

  5. Commentary

    1. Part 1 - Abolition of Existing Audit Regime

      1. Section 1: Abolition of Audit Regime and Schedule 1: Abolition of Audit Commission: supplementary provision

    2. Part 2 – Basic Requirements and Concepts

      1. Section 2 and Schedule 2: Relevant authorities

      2. Section 3: General requirements for accounts

      3. Section 4: General requirements for audit

      4. Section 5: Modification of Act in relation to smaller authorities

      5. Section 6: Meaning of “smaller authority”

    3. Part 3 – Appointment Etc of Local Auditors

      1. Section 7: Appointment of local auditor

      2. Schedule 3, Paragraph 1: Provisions applying to certain local authorities

      3. Paragraph 4: Provisions applying to other authorities

      4. Section 8: Procedure for appointment

      5. Section 9: Requirement to have auditor panel

      6. Schedule 4, Paragraph 1: Options for auditor panels

      7. Paragraph 2: Constitution of auditor panels

      8. Paragraph 3: Constitution of auditor panels: health service bodies

      9. Paragraph 5: Application of local authority enactments to auditor panels

      10. Paragraph 8: Meaning of “connected entity”

      11. Section 10: Functions of auditor panel

      12. Section 11: Relationship with relevant authority

      13. Section 12: Failure to appoint local auditor

      14. Section 13: Failure of clinical commissioning group to appoint local auditor

      15. Section 14: Limitation of auditor’s liability

      16. Section 15: Further provisions about liability limitation agreements

      17. Section 16: Resignation and removal of auditor

      18. Section 17: Appointment of auditor by specified person

    4. Part 4– Eligibility and Regulation of Local Auditors

      1. Section 18 and Schedule 5: Eligibility and regulation of local auditors

      2. Paragraphs 1-4: Modifications to the Companies Act 2006

      3. Paragraph 5: Independence requirement

      4. Paragraph 6: Effect of lack of independence

      5. Paragraph 9: Appropriate qualifications

      6. Paragraph 10: Provision of documents to the Secretary of State

      7. Paragraph 11: Enforcement: general

      8. Paragraph 14: The register of auditors

      9. Paragraph 16: The Secretary of State’s power to require second audit

      10. Paragraph 21: Delegation of the Secretary of State’s functions

      11. Paragraph 28: Recognised supervisory bodies

    5. Part 5 – Conduct of Local Audit

      1. Section 19 and Schedule 6: Codes of audit practice and guidance

      2. Paragraph 1: Duty to prepare code

      3. Paragraph 2: Procedure for code

      4. Paragraph 3: Duty to keep code under review

      5. Paragraph 4: Alteration of code

      6. Paragraph 5: Replacement of code

      7. Paragraph 6: Publication of code

      8. Paragraph 7: Assistance from relevant authority

      9. Paragraph 8: Savings for codes of practice under the Audit Commission Act 1998

      10. Paragraph 9: Guidance

      11. Paragraph 10: Application to auditors of NHS foundation trusts

      12. Paragraph 11: Meaning of 40-day period

      13. Section 20: General duties of auditors

      14. Section 21: General duties of auditors of accounts of health service bodies

      15. Sections 22 and 23: Auditors’ right to documents and information; and offences relating to section 22

      16. Section 24 and Schedule 7: Reports and recommendations

      17. Paragraphs 1 to 3: Public interest reports, written recommendations and supply of public interest reports

      18. Paragraph 4: Publicity for public interest reports

      19. Paragraph 5: Consideration of report or recommendation

      20. Paragraph 6: Consideration of report or recommendation: Greater London Authority

      21. Paragraph 7: Bar on delegation of functions relating to meetings

      22. Paragraph 8: Publicity for meetings

      23. Paragraph 9: Access to meetings and documents

      24. Paragraph 10: Publicity for decisions under paragraph 5 or 6

      25. Section 25: Inspection of statements of accounts etc

      26. Section 26: Inspection of documents etc

      27. Section 27: Right to make objections at audit

      28. Section 28: Declaration that item of account is unlawful

      29. Section 29 and Schedule 8: Advisory notices

      30. Paragraph 1: Power to issue advisory notice

      31. Paragraph 2: Service and withdrawal of notice

      32. Paragraph 3: Effect of an advisory notice

      33. Paragraph 4: Further provisions about advisory notices

      34. Section 30: Unlawful expenditure or activity of health service bodies

      35. Section 31: Power of auditor to apply for judicial review

      36. Section 32: Accounts and audit regulations

    6. Part 6 – Data Matching

      1. Section 33 and Schedule 9: Data matching

      2. Paragraph 1: Power to conduct data matching exercises

      3. Paragraph 2: Mandatory provision of data

      4. Paragraph 3: Voluntary provision of data

      5. Paragraph 4: Disclosure of results of data matching etc

      6. Paragraph 5: Publication

      7. Paragraph 6: Fees for data matching

      8. Paragraph 7: Code of Data matching practice

      9. Paragraph 8: Powers to amend this Schedule

    7. Part 7 – Miscellaneous and Supplementary

      1. Section 34 and Schedule 10: Amendments consequential on transfer of role of inspector

      2. Section 35: Examinations by the Comptroller and Auditor General

      3. Section 36 and Schedule 11: Disclosure of information

      4. Section 37: Social security references and reports

      5. Section 38: Duty of smaller authorities to publish information

      6. Section 39: Code of practice on local authority publicity

      7. Section 40: Access to local government meetings and documents

      8. Section 41: Council tax referendums

      9. Section 42: Parish meetings: parish polls

      10. Section 45 and Schedule 12: Related amendments

        1. NHS charities

      11. Section 47 and Schedule 13: NHS trusts and trustees for NHS trusts

  6. Commencement

  7. Hansard References

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