Section 2.
SCHEDULE 2E+W Accounts Subject to Audit
Modifications etc. (not altering text)
1E+WSection 2 applies to all accounts of—
(a)a local authority;
(b)a joint authority;
[(bb)the Greater London Authority;
(bc)a functional body;
(bd)the London Pensions Fund Authority;]
[(be)the London Waste and Recycling Board;]
(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;
(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h)a port health authority;
(i)the Broads Authority;
(j)a National Park authority;
[(jj)a conservation board established by order under section 86 of the Countryside and Rights of Way Act 2000;]
[(k)a police and crime commissioner;
(ka)a chief constable for a police force maintained under section 2 of the Police Act 1996;
(kb)the Commissioner of Police of the Metropolis;]
(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(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;]
[(ma)an authority established for an area in England by an order under section 207 of the Local Government and Public Involvement in Health Act 2007 (joint waste authorities);]
(n)a licensing planning committee;
(o)an internal drainage board; and
[(p)a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000]
(q). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(r)an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009;
(s)a combined authority established under section 103 of that Act.]
[1A.E+WSection 2 also applies to—
(a)annual accounts of health service bodies prepared under paragraph 3(1) of Schedule 15 to the National Health Service Act 2006;
(b)annual accounts of clinical commissioning groups prepared under paragraph 17(2) of Schedule 1A to that Act; and
(c)accounts of such groups prepared under paragraph 17(3) of that Schedule in respect of which a direction has been given under paragraph 17(5) of that Schedule.]
[1BE+WSection 2 does not apply to the accounts of a local government body in Wales.]
1C.E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2E+WSection 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 Local Government Pension Scheme Regulations 1995.
3E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4E+WSubject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.