The Local Audit (Smaller Authorities) Regulations 2015

Failure of specified person to appoint local auditor

8.  In the event that the specified person fails to appoint a local auditor to an opted in authority in accordance with Part 3 of the Act, section 12 applies as if—

(a) for subsection (1) there were substituted—

“(1) If a specified person fails to appoint a local auditor to audit the accounts of an opted in authority in accordance with this Part, the authority must immediately inform the specified person and the Secretary of State of that fact.”;

(b) in subsection (2)—

(i) for the words “relevant authority” to “commissioning group,” there were substituted “specified person”;

(ii) after “local auditor”, the first time those words appear, there were inserted “to audit the accounts of an opted in authority”; and

(iii) after paragraph (a) there were inserted—

“(aa) direct that specified person to appoint an auditor, or”;

(c) after subsection (2) there were inserted—

“(2A) Where an appointment is made under subsection (2)(aa)—

(a) the appointment takes effect on such terms as the Secretary of State may direct; and

(b) the specified person may recover from the authority its reasonable administrative costs of making arrangements to appoint a local auditor for the authority.”;

(d) in subsection (3)(a) “relevant” were omitted;

(e) in subsection (4)—

(i) “relevant” were omitted both times it occurs;

(ii) in paragraph (a), after “authority” there were inserted “and where the Secretary of State intends to direct the specified person, that person”; and

(iii) in paragraph (b), after “authority” there were inserted “or the specified person”; and

(f) in subsection (5), for “a relevant authority” there were substituted “an authority”.