SCHEDULEModifications to the Local Audit and Accountability Act 2014 and other Acts

PART 2

Failure of appointing person to appoint local auditor6

In the event that the appointing 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 an appointing person fails to appoint a local auditor to audit the accounts of an opted in authority, other than a clinical commissioning group, in accordance with this Part, the authority must immediately inform the appointing person and the Secretary of State of that fact.

b

in subsection (2)—

i

for the words from “relevant authority” to “commissioning group,” there were substituted “an appointing person”;

ii

after “local auditor”, the first time those words appear, there were inserted “to audit the accounts of an opted in authority, other than a clinical commissioning group”;

iii

after paragraph (a) there were inserted—

aa

direct the appointing 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 appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the local 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 appointing person, that person”; and

iii

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

f

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