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)

Miscellaneous and supplementaryE+W

27 Reports on impact of statutory provisions etc.E+W

(1)In addition to the studies referred to in section 26(1) above, the Commission shall undertake or promote studies designed to enable it to prepare reports as to the impact—

(a)of the operation of any particular statutory provision or provisions; or

(b)of any directions or guidance given by a Minister of the Crown (whether pursuant to any such provision or otherwise),

on economy, efficiency and effectiveness in the provision of local authority services and of other services provided by bodies whose accounts are required to be audited in accordance with this Part of this Act [F1other than health service bodies], or on the financial management of such bodies.

(2)The Commission shall publish or otherwise make available its report of the results of any study under this section, and shall send a copy of any such report to the Comptroller and Auditor General.

(3)Where the Comptroller and Auditor General has received a copy of any such report he may require the Commission to furnish him with any information obtained by it in connection with the preparation of the report, and for that purpose the Commission shall permit any person authorised by him to inspect and make copies of any documents containing any such information; but no information shall be required by the Comptroller and Auditor General under this section in respect of any particular body.

(4)The Comptroller and Auditor General shall from time to time lay before the House of Commons a report of any matters which, in his opinion, arise out of any studies of the Commission under this section and ought to be drawn to the attention of that House.

(5)Before undertaking or promoting any study under this section the Commission shall consult—

(a)the Comptroller and Auditor General;

(b)any Minister of the Crown who appears to it to be concerned; and

(c)such associations of local authorities or other bodies whose accounts are required to be audited in accordance with this Part of this Act as appear to it to be concerned and such associations of employees as appear to it to be appropriate.

[F2(6)Notwithstanding that the services provided by health service bodies are excluded from the scope of studies under this section, in undertaking or promoting studies under section 26(1) above relating to a health service body, the Commission may take into account the implementation by the body of—

(a)any particular statutory provision or provisions, and

(b)any directions or guidance given by the Secretary of State (whether pursuant to any such provision or otherwise),

but the power conferred by this subsection shall not be construed as entitling the Commission to question the merits of the policy objectives of the Secretary of State.]