Draft Regulations laid before Parliament under section 43(3) and (4)(g) of the Local Audit and Accountability Act 2014, for approval by resolution of each House of Parliament.
2021 No.
The Local Audit (Appointing Person) (Amendment) Regulations 2021
Made
Coming into force
The Secretary of State makes these Regulations in exercise of the powers conferred by section 17(1), (2)(e), (3)(c) and (4) of the Local Audit and Accountability Act 20141.
In accordance with section 43(3) and (4)(g) of that Act a draft of these Regulations was laid before Parliament and approved by a resolution of each House of Parliament.
Citation, commencement, extent, application1
1
These Regulations may be cited as the Local Audit (Appointing Person) (Amendment) Regulations 2021 and come into force on the 22nd day after the day on which they are made.
2
These Regulations extend to England and Wales.
3
These Regulations apply in relation to principal authorities within the meaning of the Local Audit (Appointing Person) Regulations 20152.
Amendment of the Local Audit (Appointing Person) Regulations 20152
1
The Local Audit (Appointing Person) Regulations 2015 are amended as follows.
2
In regulation 13—
a
omit paragraphs (1) and (2);
b
after paragraph (3) insert—
4
Where an authority becomes an opted in authority by virtue of either regulation 10 or 11, the appointing person may appoint a local auditor to audit the accounts of the authority in relation to—
a
the financial year in which the authority becomes an opted in authority; and
b
any previous financial year of the compulsory appointing period, for which an audit has not been completed.
3
In regulation 16—
a
in paragraph (1), for “before the start of the financial year” substitute “before 1st December of the financial year”;
b
in paragraph (3), for “once the financial year to which the scale of fees relates has begun.”, substitute “after 30th November of the financial year to which the scale of fees relates.”.
4
In regulation 17—
a
in paragraph (1), for “Subject to paragraph (2),” substitute “Subject to paragraphs (2) and (2A),”;
b
after paragraph (2) insert—
2A
If it appears to an appointing person—
a
that the work involved in the audit of the accounts of all opted in authorities was or is likely to be substantially—
i
more than envisaged by the appropriate scale, the appointing person may charge to all opted in authorities a fee which is larger than that referred to in paragraph (1);
ii
less than envisaged by the appropriate scale, the appointing person may charge to all opted in authorities a fee which is smaller than that referred to in paragraph (1);
b
that the work involved in the audit of the accounts of a group of opted in authorities was or is likely to be substantially—
i
more than envisaged by the appropriate scale, the appointing person may charge to all of that group of opted in authorities a fee which is larger than that referred to in paragraph (1);
ii
less than envisaged by the appropriate scale, the appointing person may charge to all of that group of opted in authorities a fee which is smaller than that referred to in paragraph (1).
2B
Before charging a larger or smaller fee under paragraph (2A), an appointing person must consult—
a
all opted in authorities to whom the appointing person proposes to charge a larger or smaller fee; and
b
all local auditors conducting the relevant audits of opted in authorities to whom the appointing person proposes to charge a larger or smaller fee.
Signed by authority of the Secretary of State for Levelling Up, Housing and Communities
(This note is not part of the Regulations)