Audit Commission Act 1998

1. Introductory Text

2. Part I The Audit Commission

   1. 1. The Audit Commission

3. Part II Accounts and Audit of Public Bodies

   1. Audit of accounts

      1. 2. Required audit of accounts

      2. 3. Appointment of auditors

      3. 4. Code of audit practice

      4. 5. General duties of auditors

      5. 6. Auditors' right to documents and information

      6. 7. Fees for audit

   2. Auditors' reports and recommendations

      1. 8. Immediate and other reports in public interest

      2. 9. General report

      3. 10. Transmission and consideration of section 8 reports

      4. 11. Consideration of reports or recommendations

      5. 12. Publicity for meetings under section 11

      6. 13. Additional publicity for immediate reports

   3. Public inspection etc. and action by the auditor

      1. 14. Inspection of statements of accounts and auditors' reports

      2. 15. Inspection of documents and questions at audit

      3. 16. Right to make objections at audit

      4. 17. Declaration that item of account is unlawful

      5. 18. Recovery of amount not accounted for etc

   4. Prevention of unlawful expenditure etc.

      1. 19. Health service bodies: referral to Secretary of State

      2. 20. Other bodies: prohibition orders

      3. 21. Restriction on power to issue prohibition orders

      4. 22. Effect of and appeals against prohibition orders

      5. 23. Loss etc. caused by prohibition orders

      6. 24. Power of auditor to apply for judicial review

   5. Miscellaneous

      1. 25. Extraordinary audit

      2. 26. Audit of accounts of officers

      3. 27. Accounts and audit regulations

      4. 28. Certification of claims, returns etc

      5. 29. Agreed audit of accounts

      6. 30. Passenger Transport Executives

      7. 31. Companies related to Passenger Transport Executives

      8. 32. Documents relating to police authorities etc

4. Part III Studies, Performance Standards and Other Functions

   1. Studies and related functions

      1. 33. Studies for improving economy etc. in services

      2. 34. Reports on impact of statutory provisions etc

      3. 35. Studies at request of bodies subject to audit

      4. 36. Studies at request of educational bodies

      5. 37. Social services studies for Secretary of State

      6. 38. Benefit administration studies for Secretary of State

      7. 39. Social security references and reports to Secretary of State

      8. 40. Studies relating to registered social landlords

      9. 41. Provisions supplementary to section 40

      10. 42. Consultancy services relating to audit of accounts of registered social landlords

      11. 43. Sections 40 to 42: interpretation

   2. Performance standards of local authorities etc.

      1. 44. Publication of information as to standards of performance

      2. 45. Permitted methods of publishing information under section 44

      3. 46. Directions under section 44

      4. 47. Application to parish and community councils and charter trustees

5. Part IV General

   1. Information etc.

      1. 48. Provision of information and documents to Commission

      2. 49. Restriction on disclosure of information

      3. 50. Supply of benefit information to Commission

      4. 51. Publication of information by the Commission

   2. Supplementary

      1. 52. Orders and regulations

      2. 53. Interpretation

      3. 54. Consequential amendments, transitionals and repeals

      4. 55. Short title, commencement and extent

6. SCHEDULES

   1. SCHEDULE 1

      The Audit Commission

      1. Status

         1. 1. The Commission shall be a body corporate.

         2. 2. The Commission shall not be regarded as acting on behalf...

      2. Functions of Secretary of State in relation to Commission

         1. 3. (1) The Secretary of State may give the Commission directions...

      3. Tenure of office of members

         1. 4. (1) Subject to sub-paragraphs (2) to (5), every member of...

      4. Remuneration etc. of members

         1. 5. (1) The Commission shall pay to each member such remuneration...

      5. House of Commons disqualification

         1. 6. In Part III of Schedule 1 to the House of...

      6. Staff

         1. 7. (1) The Commission shall appoint a chief officer who shall...

      7. Financial provisions

         1. 8. (1) Subject to sub-paragraph (2), it shall be the duty...

         2. 9. (1) The Commission may borrow— (a) from the Secretary of...

         3. 10. (1) The Treasury may guarantee, in such manner and on...

         4. 11. (1) The Commission shall keep proper accounts and other records...

      8. Proceedings

         1. 12. (1) The Commission shall regulate its own proceedings.

         2. 13. (1) The application of the seal of the Commission shall...

      9. Annual report

         1. 14. (1) The Commission shall publish an annual report on the...

   2. SCHEDULE 2

      Accounts Subject to Audit

      1. 1. Section 2 applies to all accounts of—

      2. 2. Section 2 also applies to— (a) the accounts of the...

      3. 3. (1) Subject to sub-paragraph (2), section 2 also applies to...

      4. 4. Subject to section 30, section 2 also applies to the...

   3. SCHEDULE 3

      Consequential Amendments

      1. The Public Health Act 1875 (c. 55)

         1. 1. In section 265 of the Public Health Act 1875 (protection...

      2. The Transport Act 1968 (c. 73)

         1. 2. In section 14 of the Transport Act 1968 (accounts of...

      3. The Local Government Act 1972 (c. 70)

         1. 3. (1) In section 80(1)(e) of the Local Government Act 1972...

      4. The House of Commons Disqualification Act 1975 (c. 24)

         1. 4. In Schedule 1 to the House of Commons Disqualification Act...

      5. The Local Government, Planning and Land Act 1980 (c. 65)

         1. 5. (1) In section 2(7) of the Local Government, Planning and...

      6. The Local Government Finance Act 1982 (c. 32)

         1. 6. In section 9 of the Local Government Finance Act 1982...

      7. The Public Health (Control of Disease) Act 1984 (c. 22)

         1. 7. In section 69 of the Public Health (Control of Disease)...

      8. The Local Government (Interim Provisions) Act 1984 (c. 53)

         1. 8. (1) In section 10(2) of the Local Government (Interim Provisions)...

      9. The Building Act 1984 (c. 55)

         1. 9. In section 115 of the Building Act 1984 (protection of...

      10. The Further Education Act 1985 (c. 47)

          1. 10. In section 3 of the Further Education Act 1985 (financial...

      11. The Local Government Act 1985 (c. 51)

          1. 11. (1) The Local Government Act 1985 is amended as follows....

      12. The Local Government Act 1986 (c. 10)

          1. 12. In section 5 of the Local Government Act 1986 (separate...

      13. The Airports Act 1986 (c. 31)

          1. 13. In section 24(3)(a) of the Airports Act 1986 (separate accounts...

      14. The Norfolk and Suffolk Broads Act 1988 (c. 4)

          1. 14. In section 17 of the Norfolk and Suffolk Broads Act...

      15. Local Government Act 1988 (c. 9)

          1. 15. In section 16 of the Local Government Act 1988 (supplementary),...

      16. The Education Reform Act 1988 (c. 40)

          1. 16. (1) Section 182 of the Education Reform Act 1988 is...

          2. 17. In section 191 of that Act (penalties for contravention of...

      17. The Local Government and Housing Act 1989 (c. 42)

          1. 18. (1) In section 11 of the Local Government and Housing...

      18. The Town and Country Planning Act 1990 (c. 8)

          1. 19. In section 2 of the Town and Country Planning Act...

      19. The National Health Service and Community Care Act 1990 (c. 19)

          1. 20. In paragraph 7(2) of Schedule 2 to the National Health...

      20. The Environmental Protection Act 1990 (c. 43)

          1. 21. In Schedule 3 to the Environmental Protection Act 1990, in...

      21. The London Local Authorities Act 1991 (c. xiii)

          1. 22. In section 23 of the London Local Authorities Act 1991...

      22. The Social Security Administration Act 1992 (c. 5)

          1. 23. (1) Section 139D of the Social Security Administration Act 1992...

      23. The Local Government Act 1992 (c. 19)

          1. 24. (1) In section 16 of the Local Government Act 1992...

      24. The Education Act 1993 (c. 35)

          1. 25. In section 154 of the Education Act 1993 (inspection of...

      25. The Noise and Statutory Nuisance Act 1993 (c. 40)

          1. 26. In Schedule 3 to the Noise and Statutory Nuisance Act...

      26. The Local Government (Wales) Act 1994 (c. 19)

          1. 27. (1) Paragraph 16 of Schedule 13 to the Local Government...

          2. 28. (1) Paragraph 12 of Schedule 17 to that Act (closure...

      27. The Environment Act 1995 (c. 25)

          1. 29. In Part I of Schedule 5 to the Environment Act...

      28. The London Local Authorities Act 1995 (c. x)

          1. 30. In Part I of the Schedule to the London Local...

      29. The Noise Act 1996 (c. 37)

          1. 31. In section 12 of the Noise Act 1996 (protection from...

      30. The Education Act 1996 (c. 56)

          1. 32. (1) The Education Act 1996 is amended as follows.

      31. The Police Act 1997 (c. 50)

          1. 33. In Schedule 4 to the Police Act 1997 (enactments dealing...

      32. The Local Government (Contracts) Act 1997 (c. 65)

          1. 34. (1) Section 8 of the Local Government (Contracts) Act 1997...

   4. SCHEDULE 4

      Transitional Provisions, Savings etc.

      1. General

         1. 1. The substitution of this Act for the provisions repealed by...

         2. 2. Anything done (including subordinate legislation made) under or otherwise by...

         3. 3. Any reference, express or implied, in this Act, another enactment...

         4. 4. (1) Any reference, express or implied, in any enactment, instrument...

         5. 5. Any reference to an enactment repealed by this Act which...

         6. 6. Paragraphs 1 to 5 are in place of section 17(2)...

      2. References to district audit etc.

         1. 7. References in any statutory provision or document to district audit,...

      3. Change of name of the Commission

         1. 8. References in any enactment or subordinate legislation to the Audit...

      4. Continuity of employment: district audit and health service

         1. 9. (1) Sub-paragraph (2) applies where a person employed in the...

      5. Financial years of the Commission

         1. 10. In relation to the period beginning on 1st April 1997...

   5. SCHEDULE 5

      Repeals and revocation

   6. TABLE OF DERIVATIONS

      1. 1. Notes:

      2. 2. The following abbreviations are used in the Table: 1982 =...

      3. 3. The Table does not separately acknowledge the provisions in the...