Audit Commission Act 1998 (repealed) (c. 18)

Part II E+W Accounts and Audit of Public Bodies

Modifications etc. (not altering text)

C1 Pt. II: Power to apply conferred (31.8.2000) by 1997 c. 25, s. 59D(4)(b) (as inserted (31.8.2000) by 1999 c. 22, s. 83(2) (with Sch. 14 para. 7(2)); S.I. 2000/1920, art. 3(b))

Pt. II (ss. 2-32) applied (with modifications) (1.4.2001) by S.I. 2001/734, art. 2

Pt. II (ss. 2-32) modified (1.4.2001) by S.I. 2001/734, art. 3

Auditors’ reports and recommendations E+W

[F1 13A Additional publicity for non-immediate reports E+W

(1) This section applies where under section 10(1) an auditor has sent a report that is not an immediate report to a body or its chairman, except where the body is a health service body.

(2) The auditor may—

(a) notify any person he thinks fit of the fact that he has made the report,

(b) publish the report in any way he thinks fit, and

(c) supply a copy of the report, or of any part of it, to any person he thinks fit.

(3) From the time when the report is sent under section 10(1), but subject to subsection (4)—

(a) the auditor shall ensure that any member of the public may—

(i) inspect the report at all reasonable times without payment, and

(ii) make a copy of the report or of any part of it;

(b) any member of the public may require the auditor to supply him with a copy of the report, or of any part of it, on payment of a reasonable sum.

(4) From the end of the period of one year beginning with the day when the report is sent under section 10(1), the obligations of the auditor under subsection (3)—

(a) cease to be his obligations, but

(b) become obligations of the Commission instead.]

Textual Amendments

F1 S. 13A inserted (18.11.2003) by Local Government Act 2003 (c. 26), ss. 108, 128(3)(a); S.I. 2003/2938, art. 2(a) (with art. 8, Sch.)