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Local Government Finance Act 1982
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Changes over time for: Section 16
Version Superseded: 11/09/1998
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16 Auditor’s right to obtain documents and information.E+W
(1)An auditor shall have a right of access at all reasonable times to all such documents relating to a body whose accounts are required to be audited in accordance with this Part of this Act as appear to him necessary [F1for the purposes of his functions under this Act] and shall be entitled to require from any person holding or accountable for any such document such information and explanation as he thinks necessary for those purposes and, if he thinks it necessary, to require any such person to attend before him in person to give the information or explanation or to produce any such document.
[F2(1A)In the case of a recognised fund-holding practice the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to the allotted sum, within the meaning of that section.]
(2)Without prejudice to subsection (1) above, the auditor shall be entitled to require any officer or member of a body whose accounts are required to be audited in accordance with this Part of this Act to give him such information or explanation as he thinks necessary [F1for the purposes of his functions under this Act] and, if he thinks it necessary, to require any such officer or member to attend before him in person to give the information or explanation.
(3)Without prejudice to subsection (1) and (2) above, every body whose accounts are required to be audited in accordance with this Part of this Act shall provide the auditor with every facility and all information which he may reasonably require [F1for the purposes of his functions under this Act].
(4)Any person who without reasonable excuse fails to comply with any requirement of an auditor under subsection (1) or (2) above shall be liable on summary conviction to a fine not exceeding £200 and to an additional fine not exceeding [F3level 3 on the standard scale] and to an additional fine not exceeding £20 for each day on which the offence continues after conviction thereof.
(5)Any expenses incurred by an auditor in connection with proceedings for an offence under subsection (4) above alleged to have been committed in relation to the audit of the accounts of any body shall, so far as not recovered from any other source, be recoverable from that body.
Textual Amendments
F1Words substituted by Local Government Act 1988 (c. 9, SIF 81:1, 2), s. 30(2)
F2S. 16(1A) inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 20(1), Sch. 4 para. 6
F3Words substituted by virtue of Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46
Modifications etc. (not altering text)
C1S. 16 applied (with modifications) (8.1.1996) by 1995 c. X, ss. 1(3), 44, Sch. Pt. I
C2S. 16(2) amended (28.11.1994) by S.I. 1994/2825, reg. 20(2)
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