Part IIIE+W Accounts and Audit

Modifications etc. (not altering text)

C1Pt. III (ss. 11–36): certain functions transferred by S.I. 1989/814, art. 11(b), by S.I. 1989/1359, reg. 11(b) and by S.I. 1989/2470, art. 12(b)

Pt. III (ss. 11-36): certain functions transferred by S.I. 1991/517, arts. 2(d), 3 (b).

C3Pt. III (ss. 11–36) amended by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 66(5)(b)

Pt. III (ss. 11-36) amended (29.4.1996) by 1996 c. 10, s. 3(5)(a)

Pt. III amended (28.11.1994) by S.I. 1994/2825, regs. 19, 23

C4Pt. III (ss. 11–36) modified (16.1.1990 to the extent mentioned in S.I. 1989/2445, art. 4, otherwise 7.10.1993) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 70(2)(4); S.I. 1993/2410, art.3

Pt. III (ss. 11-36) modified (3.4.1995) by 1994 c. 19, S. 66(7), Sch. 17 Pt. II para. 12(4); S.I. 1995/852, art. 9(1), Sch. 5

C5Pt. III (ss. 11-36) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).

Pt. III (ss. 11-36) extended (5.7.1994) by 1994 c. 19, s. 39, Sch. 13 para. 16(1)

Pt. III (ss. 11-36) extended (1.4.1995) by S.I. 1995/401, art. 12(1)

C6Pt. III (ss. 11-36) applied (4.5.1995 until 1.4.1996) by S.I.1995/1042, arts. 2,4(1)

C7Power to apply Pt. III (ss. 11-36) conferred (1.9.1997) by 1997 c. 50, s. 44(1), Sch. 4 para. (f); S.I. 1997/1930, art. 2(2)(m)

Audit of accountsE+W

[F118A Additional publicity for auditors’ immediate reports.E+W

(1)As from the time when, by virtue of section 18(3) above, an immediate report made under section 15(3) above is received by a body or by the chairman of a parish meeting, any member of the public shall be entitled—

(a)to inspect the report at all reasonable times and without payment and to make a copy of it, or of any part of it, and

(b)to require the body or chairman to supply to him a copy of the report, or of any part of it, on payment of a reasonable sum.

(2)When such a report is so received by a body or by the chairman of a parish meeting, the body or chairman shall forthwith publish in one or more local newspapers circulating in the area of the body or meeting a notice which—

(a)identifies the subject-matter of the report, and

(b)states that any member of the public—

(i)may inspect the report, and

(ii)may make a copy of it, or of any part of it,

between such times and at such place or places as are specified in the notice;

and, where the report is so received by a body, the body shall in addition forthwith supply a copy of the report to every member of the body.

(3)Any person having the custody of an immediate report who—

(a)obstructs a person in the exercise of any right conferred by subsection (1)(a) above, or

(b)refuses to supply a copy of the report, or (as the case may be) of any part of it, to a person entitled to such a copy by virtue of subsection (1)(b) above,

shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4)Any person who fails to comply with any requirement of subsection (2) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(5)An auditor who has sent an immediate report to a body or to the chairman of a parish meeting under section 18(3) above—

(a)may notify any person he thinks fit of the fact that he has made such a report, and

(b)may supply a copy of the report, or of any part of it, to any person he thinks fit.

(6)Nothing in this section applies in relation to a health service body.

(7)Nothing in this section is to be construed as affecting the operation of section 18(5) above.]

Textual Amendments