Audit Commission Act 1998 (repealed)
1998 c. 18

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Act repealed (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), ss. 1(2), 49(1) (with Sch. 1 paras. 3, 4, Sch. 6 para. 8); S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; and (14.12.2023) by S.I. 2023/1396, art. 2)

Part I The Audit Commission

1 The Audit Commission.
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Part II Accounts and Audit of Public Bodies

Audit of accounts

2 Required audit of accounts.
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3 Appointment of auditors.
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4 Code of audit practice.
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5 General duties of auditors.
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6 Auditors’ right to documents and information.
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7 Fees for audit.
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Auditors’ reports and recommendations

8 Immediate and other reports in public interest.
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9 General report.
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10 Transmission and consideration of section 8 reports.
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11 Consideration of reports or recommendations.
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11A Greater London Authority: consideration of reports and recommendations.
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12 Publicity for meetings under section 11.
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13 Additional publicity for immediate reports.
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13A Additional publicity for non-immediate reports
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Public inspection et ceteralaetc. and action by the auditor

14 Inspection of statements of accounts and auditors’ reports.
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15 Inspection of documents and questions at audit.
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16 Right to make objections at audit.
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17 Declaration that item of account is unlawful.
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18 Recovery of amount not accounted for etc.
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Prevention of unlawful expenditure et ceteralaetc.

19 Health service bodies: referral to Secretary of State.
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19A Other bodies: advisory notices.
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19B Effect of an advisory notice.
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20 Other bodies: prohibition orders.
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21 Restriction on power to issue prohibition orders.
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22 Effect of and appeals against prohibition orders.
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23 Loss etc. caused by prohibition orders.
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24 Power of auditor to apply for judicial review.
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Miscellaneous

25 Extraordinary audit.
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26 Audit of accounts of officers.
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27 Accounts and audit regulations.
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28 Certification of claims, returns etc.
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29 Agreed audit of accounts.
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30 Passenger Transport Executives.
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31 Companies related to Passenger Transport Executives.
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32 Documents relating to police authorities etc.
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Part 2A Data matching

32A Power to conduct data matching exercises
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32B Mandatory provision of data
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32C Voluntary provision of data
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32D Disclosure of results of data matching etc
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32E Publication
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32F Fees for data matching
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32G Code of data matching practice
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32H Powers of Secretary of State
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Part III Studies, Performance Standards and Other Functions

Studies and related functions

33 Studies for improving economy etc. in services.
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34 Reports on impact of statutory provisions etc.
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35 Studies at request of bodies subject to audit.
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35A Studies for functional bodies at request of Greater London Authority.
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36 Studies at request of educational bodies.
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37 Assistance to other bodies and persons
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38 Benefit administration studies for Secretary of State.
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39 Social security references and reports to Secretary of State.
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40 Studies relating to private registered providers of social housing
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41 Provisions supplementary to section 40.
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41A Inspections of registered social landlords
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41B Fees for inspections under section 41A
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41C Advice and assistance for private registered providers of social housing
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42 Consultancy services relating to audit of accounts of registered social landlords.
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43 Meaning of “registered social landlord”
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Performance standards of local authorities et ceteralaetc.

44 Publication of information as to standards of performance.
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45 Permitted methods of publishing information under section 44.
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46 Directions under section 44.
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47 Application to parish councils and charter trustees.
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Reports on performance

47A Reports relating to performance of English local authorities
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Part IV General

Interaction with other authorities

47B Interaction with other authorities
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Information et ceteralaetc.

48 Provision of information and documents to Commission.
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49 Restriction on disclosure of information.
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49ZA Consent under section 49(2C)
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49A Disclosure of information by or on behalf of public authorities
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50 Supply of benefit information to Commission.
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51 Publication of information by the Commission.
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51A Co-operation with the Auditor General for Wales
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51B Provision of information to Auditor General for Wales
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Supplementary

52 Orders and regulations.
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53 Interpretation.
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54 Consequential amendments, transitionals and repeals.
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55 Short title, commencement and extent.
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SCHEDULES

SCHEDULE 1 The Audit Commission
Section 1(5).

Status
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Functions of Secretary of State in relation to Commission
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tenure of office of members
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remuneration et ceteralaetc. of members
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

House of Commons disqualification
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Staff
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial provisions
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation
11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proceedings
12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annual report
14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 2 Accounts Subject to Audit
Section 2.
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 2 modified (cond.) (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 13 para. 6(29); S.I. 2015/994, art. 6(g)

SCHEDULE 2A Interaction with other authorities
Section 47B

Part 1 Interpretation

Inspection authorities
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public authorities
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections and functions
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 2 Exercise of functions

Inspection programmes and inspection frameworks
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections by other inspectors of organisations within the Commission's remit
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Co-operation
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Joint action
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation of functions
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advice or assistance for other public authorities
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections carried out under arrangements
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 3 Consequential Amendments
Section 54(1).

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

The Transport Act 1968 (c. 73)
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

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

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

The Building Act 1984 (c. 55)
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

The Airports Act 1986 (c. 31)
13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Local Government Act 1988 (c. 9)
15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Education Reform Act 1988 (c. 40)
16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government and Housing Act 1989 (c.42)
18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Town and Country Planning Act 1990 (c. 8)
19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The National Health Service and Community Care Act 1990 (c. 19)
20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Environmental Protection Act 1990 (c. 43)
21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The London Local Authorities Act 1991 (c. xiii)
22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Social Security Administration Act 1992 (c. 5)
23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government Act 1992 (c. 19)
24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Education Act 1993 (c. 35)
25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Noise and Statutory Nuisance Act 1993 (c. 40)
26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government (Wales) Act 1994 (c. 19)
27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Environment Act 1995 (c. 25)
29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The London Local Authorities Act 1995 (c. x)
30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Noise Act 1996 (c. 37)
31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Education Act 1996 (c. 56)
32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Police Act 1997 (c. 50)
33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government (Contracts) Act 1997 (c. 65)
34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 4 Transitional Provisions, Savings etc.
Section 54(2).

General
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

References to district audit et ceteralaetc.
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Change of name of the Commission
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Continuity of employment: district audit and health service
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial years of the Commission
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 5 Repeals and revocation
Section 54(3).
Chapter or number	Short title or title	Extent of repeal or revocation
1982 c. 32.	The Local Government Finance Act 1982.	Sections 11 to 36.
		Section 38(5) and (6).
		Schedule 3.
		Schedule 5.
		In Schedule 6, Part IV.
1983 c. 29.	The Miscellaneous Financial Provisions Act 1983.	In Schedule 2, the entry relating to the Local Government Finance Act 1982.
1984 c. 32.	The London Regional Transport Act 1984.	In Schedule 6, paragraph 26.
1985 c. 9.	The Companies Consolidation (Consequential Provisions) Act 1985.	In Schedule 2, the entry relating to the Local Government Finance Act 1982.
1985 c. 43.	The Local Government (Access to Information) Act 1985.	In Schedule 2, paragraph 7.
1985 c. 51.	The Local Government Act 1985.	Section 63(6).
		Section 72(3).
1985 c. 67.	The Transport Act 1985.	In Schedule 3, paragraph 8.
		In Schedule 7, paragraph 22.
1988 c. 4.	The Norfolk and Suffolk Broads Act 1988.	Section 17(10) and (12).
1988 c. 9.	The Local Government Act 1988.	Section 30.
		Schedule 4.
1988 c. 33.	The Criminal Justice Act 1988.	In Schedule 11, paragraph 8.
1988 c. 40.	The Education Reform Act 1988.	Section 220.
1988 c. 41.	The Local Government Finance Act 1988.	In Schedule 12, paragraph 3.
1989 c. 42.	The Local Government and Housing Act 1989.	In section 11(1), the words “section 17 of the Local Government Finance Act 1982 or”.
		In section 66(5)(b), the words from “Part III” to “and”.
		Section 184(2).
1990 c. 19.	The National Health Service and Community Care Act 1990.	Section 20(1) and (3) to (8).
		Schedule 4.
1991 c. 15.	The Local Government Finance (Publicity for Auditors’ Reports) Act 1991.	The whole Act.
1992 c. 13.	The Further and Higher Education Act 1992.	In Schedule 8, paragraph 51.
1992 c. 19.	The Local Government Act 1992.	Sections 1 to 7.
		In section 28, the definitions of “the 1982 Act”, “the Audit Commission” and “auditor”, and subsection (2).
		Section 29(1).
		Section 30(2).
1993 c. 47.	The Probation Service Act 1993.	In Schedule 3, paragraph 6.
1994 c. 29.	The Police and Magistrates’ Courts Act 1994.	In Schedule 4, paragraphs 25 to 28.
1994 c. 30.	The Education Act 1994.	In Schedule 2, paragraph 8(1) and (5).
1995 c. 17.	The Health Authorities Act 1995.	In Schedule 1, paragraph 106.
1995 c. 25.	The Environment Act 1995.	In Schedule 7, paragraph 19.
1995 c. x.	The London Local Authorities Act 1995.	In Part I of the Schedule, the words “Local Government Finance Act 1982: section 16.”
1996 c. 10.	The Audit (Miscellaneous Provisions) Act 1996.	Sections 1, 2, 3, 5 and 6.
1996 c. 16.	The Police Act 1996.	In Schedule 7, paragraph 1(2)(s).
1996 c. 18.	The Employment Rights Act 1996.	In Schedule 1, paragraphs 19 and 45(3)(a).
1996 c. 52.	The Housing Act 1996.	In Schedule 3, paragraph 2.
1996 c. 56.	The Education Act 1996.	In Schedule 37, paragraph 78.
1997 c. 44.	The Education Act 1997.	In Schedule 7, paragraph 5.
1997 c. 47.	The Social Security Administration (Fraud) Act 1997.	Section 6.
		In Schedule 1, paragraph 1.
1997 c. 50.	The Police Act 1997.	In Schedule 6, paragraphs 19 to 22.
S.I. 1991/724.	The High Court and County Courts Jurisdiction Order 1991.	In the Schedule, in Part I, the entry relating to the Local Government Finance Act 1982.
TABLE OF DERIVATIONS

1 Notes:
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2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .