Local Audit and Accountability Act 2014

12 Failure to appoint local auditor

(1) If a relevant authority, other than a clinical commissioning group, fails to appoint a local auditor in accordance with this Part, the authority must immediately inform the Secretary of State of that fact.

(2) If it appears to the Secretary of State that a relevant authority, other than a clinical commissioning group, has failed to appoint a local auditor in accordance with this Part, the Secretary of State may—

(a) direct the authority to appoint the auditor named in the direction, or

(b) appoint a local auditor on behalf of the authority.

(3) An appointment under subsection (2)(b) takes effect—

(a) as if it had been made by the relevant authority, and

(b) on such terms as the Secretary of State may direct.

(4) The Secretary of State must—

(a) inform the relevant authority of the intention to give a direction or appoint a local auditor under subsection (2) not less than 28 days before the direction is given or the appointment made, and

(b) consider any representations made by the relevant authority regarding the proposed direction or appointment.

(5) But the Secretary of State may give a direction or make an appointment under subsection (2) without having complied with subsection (4) if the Secretary of State thinks it is likely that a local auditor would have to exercise a function under this Act in relation to a relevant authority within the period of 60 days beginning with the day on which the direction is given or the appointment is made.