Audit Commission Act 1998 (repealed)

Section 2.

SCHEDULE 2 E+W Accounts Subject to Audit

1 E+W Section 2 applies to all accounts of—

(a) a local authority;

(b) a joint authority;

[F1 (bb) the Greater London Authority;

F1 (bc) a functional body;

F1 (bd) the London Pensions Fund Authority;]

(c) a parish meeting of a parish not having a separate parish council;

(d) a committee of a local authority, including a joint committee of two or more such authorities;

(e) the Council of the Isles of Scilly;

(f) any charter trustees constituted under section 246 of the 1972 Act;

F2 (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h) a port health authority;

(i) the Broads Authority;

(j) a National Park authority;

[F3 (jj) a conservation board established by order under section 86 of the Countryside and Rights of Way Act 2000;]

(k) a police authority established under section 3 of the M1 Police Act 1996;

(l) F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5 (m) a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;]

(n) a licensing planning committee;

(o) an internal drainage board; and

[F6 (p) a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000]

Textual Amendments

F1 Sch. 2 para. 1 (bb)-(bd) inserted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(1) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4

F2 Sch. 2 para. 1(g) repealed (1.10.2006 except so far as relating to Welsh NHS bodies) by Health Act 2006 (c. 28), s. 83(7), Sch. 8 para. 42(2), Sch. 9; S.I. 2006/2603, art. 5(b)(c) (with art. 6)

F3 Sch. 2 para. 1(jj) inserted (1.4.2001 for E. and 1.5.2001 for W.) by 2000 c. 37, s. 86(2), Sch. 13 para. 8; S.I. 2001/114, art. 2(2)(e); S.I. 2001/1410, art. 2(g)

F4 Sch. 2 para. 1(l) repealed (1.4.2002) by 2001 c. 16, ss. 137, 138(2), Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(m) (with transitional provisions in art. 4)

F5 Sch. 2 para. 1(m) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 88; S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2

F6 Sch. 2 para. 1(p) substituted (1.4.2001) by 2000 c. 43, s. 4, Sch. 1 para. 17(3)(b); S.I. 2001/919, art. 2(e) (with art. 3)

Marginal Citations

M1 1996 c. 16.

[F7 1A. E+W Section 2 also applies to annual accounts of health service bodies prepared under paragraph [F8 3(1) of Schedule 15 to the National Health Service Act 2006].]

Textual Amendments

F7 Sch. 2 para. 1A substituted (1.10.2006 except so far as relating to Welsh NHS bodies) by Health Act 2006 (c. 28), s. 83(7), Sch. 8 para. 42(3); S.I. 2006/2603, art. 5(b) (with art. 6)

F8 Sch. 2 para. 1A amendment to earlier affecting provision 2006 c. 28 Sch. 8 para. 42(3) (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 297 (with Sch. 3 Pt. 1)

[F9 1B E+W Section 2 does not apply to the accounts of a local government body in Wales.]

Textual Amendments

F9 Sch. 2 para. 1B inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 38(3); S.I. 2005/558, art. 2, Sch. 1 (with Sch. 2 paras. 23)

F10 1C. E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Sch. 2 para. 1C repealed (1.10.2006 except so far as relating to Welsh NHS bodies) by Health Act 2006 (c. 28), s. 83(7), Sch. 8 para. 42(4), Sch. 9; S.I. 2006/2603, art. 5(b)(c) (with art. 6)

2 E+W Section 2 also applies to—

(a) the accounts of the collection fund of the Common Council and the accounts of the City fund; and

(b) the accounts relating to the superannuation fund maintained and administered by the Common Council under the M2 Local Government Pension Scheme Regulations 1995.

Marginal Citations

M2 S.I. 1995/1019.

3 E+W F11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Sch. 2 para. 3 repealed (1.10.1999) by 1999 c. 8, s. 65, Sch. 5; S.I. 1999/2540, art. 2(1)(a), Sch. 1

4 E+W Subject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.