an English local authority;

a National Park authority F65for a National Park in England;

the Broads Authority;

F60... a police authority;

a fire and rescue authority F57in England 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, and a metropolitan county fire and civil defence authority;

the London Fire and Emergency Planning Authority;

an authority established under section 10 of the Local Government Act 1985 (waste disposal authorities);

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);

a metropolitan county passenger transport authority;

Transport for London;

the London Development Agency.

a Welsh best value authority.

a county council F69in England, a district council F68or a London borough council;

the Council of the Isles of Scilly;

the Common Council of the City of London in its capacity as a local authority;

the Greater London Authority so far as it exercises its functions through the Mayor.

a police authority established under section 3 of the Police Act 1996;

the Common Council of the City of London in its capacity as a police authority;

the Metropolitan Police Authority.

a local authority in Wales;

a National Park authority for a National Park in Wales;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a levying body within the meaning of section 74(1) of the M1Local Government Finance Act 1988 F75 in respect of which the county council or charging authority referred to in section 74(1)(b) of that Act was a council or authority for an area in England;

a body to which section 75 of that Act applies (special levies) F76and which as regards the financial year beginning in 1989 had power to levy a rate by reference to property in England.

specified functions of the Authority which it does not exercise through the Mayor;

specified functions which are not functions of the Authority but are functions of another best value authority;

a levying body within the meaning of section 74(1) of the Local Government Finance Act 1988 F85in respect of which the county council or charging authority referred to in section 74(1)(b) of that Act was a council or authority for an area in Wales;

a body to which section 75 of that Act applies (special levies) F86and which as regards the financial year beginning in 1989 had power to levy a rate by reference to property in Wales.

which is specified in the order, and

to which the authority would otherwise be subject under this Part.

representatives of persons liable to pay any tax, precept or levy to or in respect of the authority,

representatives of persons liable to pay non-domestic rates in respect of any area within which the authority carries out functions,

representatives of persons who use or are likely to use services provided by the authority, and

representatives of persons appearing to the authority to have an interest in any area within which the authority carries out functions.

how to fulfil the duty arising under subsection (1),

who to consult under subsection (2), or

the form, content and timing of consultations under that subsection,

factors (“performance indicators”) by reference to which a F94Welsh best value authority's performance in exercising functions can be measured;

standards (“performance standards”) to be met by F95Welsh best value authorities in relation to performance indicators specified under paragraph (a).

for different functions;

for different authoritiesF4or descriptions of authority;

to apply at different times.

persons appearing to F98them to represent the F97Welsh best value authorities concerned, and

such other persons (if any) as F99they think fit.

shall aim to promote improvement of the way in which the functions of F100Welsh best value authorities are exercised, having regard to a combination of economy, efficiency and effectiveness, and

shall have regard to any recommendations made to F89them by the F90Auditor General for Wales.

to summarise the authority’s objectives in relation to the exercise of its functions;

to summarise any assessment made by the authority of the level at which and the way in which it exercises its functions;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

to state any performance indicators, standards and targets specified or set in relation to the authority’s functions;

to summarise the authority’s assessment of its performance in the previous financial year with regard to performance indicators;

to compare that performance with the authority’s performance in previous financial years or with the performance of other best value authorities;

to summarise its assessment of its success in meeting any performance standard which applied at any time in the previous financial year;

to summarise its assessment of its progress towards meeting any performance standard which has been specified but which does not yet apply;

to summarise its assessment of its progress towards meeting any performance target;

to summarise any plan of action to be taken in the financial year to which the plan relates for the purposes of meeting a performance target;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31st March of the previous financial year, or

such other date as the F105Welsh Ministers may specify by order.

certifying that he has audited the plan,

stating whether he believes that it was prepared and published in accordance with section 6 and any order or guidance under that section,

if appropriate, recommending how it should be amended so as to accord with section 6 and any order or guidance under that section,

if appropriate, recommending procedures to be followed by the authority in relation to the plan,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F112... recommending whether the Auditor General for Wales should carry out a best value inspection of the authority under section 10A, and

recommending whether the F121Welsh Ministers should give a direction under section 15.

to the authority,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F114... to the Auditor General for Wales, and

if the report recommends that the F122Welsh Ministers give a direction under section 15, to the F122Welsh Ministers.

by 30th June of the financial year to which the relevant performance plan relates, or

by such other date as the F123Welsh Ministers may specify by order.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F118... is no longer eligible for appointment under section 14 of the Public Audit (Wales) Act 2004, or

the references in subsections (1) F116... and (3A) to the authority’s auditor are, in respect of that financial year, references to the auditor or auditors appointed in accordance with subsection (8A).

by the Auditor General for Wales F124...;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the F127Welsh Ministers, and

persons appearing to the Auditor General for Wales to represent F128Welsh best value authorities.

are applicable to the audit, and

are in force.

any action which it proposes to take as a result of the report, and

its proposed timetable.

before the end of the period of 30 working days starting with the day on which the authority receives the report, or

if the report specifies a shorter period starting with that day, before the end of that period.

before the end of the period of 30 working days starting with the day on which the authority receives the report, or

if the report specifies a shorter period starting with that day, before the end of that period.

a Saturday or a Sunday,

Christmas Day or Good Friday, or

a day which is a bank holiday under the M2Banking and Financial Dealings Act 1971 in England and Wales.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

any guidance issued by the Secretary of State.

a Welsh best value authority, or

a police authority for a police area in Wales.

a Welsh best value authority, or

a police authority for a police area in Wales.

any relevant recommendation under section 7(4)(ea), and

any guidance issued by the Secretary of State.

to any premises of the best value authority concerned, and

to any document relating to the authority which appears to him to be necessary for the purposes of the inspection.

may require a person holding or accountable for any such document to give him such information and explanation as he thinks necessary, and

may require that person to attend before him in person to give the information or explanation or to produce the document.

may obtain access to, and inspect and check the operation of, any computer and associated apparatus or material which he considers is or has been used in connection with the document;

may require a person within subsection (2C) to afford him such reasonable assistance as he may require for that purpose.

the person by whom or on whose behalf the computer is or has been used; or

a person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material.

give three clear days’ notice of any requirement under this section, and

F141..., if so required, produce documents identifying himself.

an officer, servant or agent of the Audit Commission carrying out an inspection under section 10;

the Auditor General for Wales, a member of his staff or a person providing services to him who is carrying out an inspection under section 10A.

the Secretary of State, and

persons appearing to the Commission to represent best value authorities F35which may be inspected under section 10.

the Secretary of State, and

persons appearing to the Auditor General for Wales to represent F142best value authorities which may be inspected under section 10A.

shall mention any matter in respect of which the Commission believes as a result of the inspection that the authority is failing to comply with the requirements of this Part, and

may, if it mentions a matter under paragraph (a), recommend that the Secretary of State give a direction under section 15.

shall send a copy of a report to the authority concerned, and

may publish a report and any information in respect of a report.

arrange for the recommendation to be published, and

send a copy of the report to the Secretary of State.

shall mention any matter in respect of which the Auditor General for Wales believes as a result of an inspection that the authority is failing to comply with the requirements of this Part, and

may, if it mentions a matter under paragraph (a), recommend that the Secretary of State give a direction under section 15.

shall send a copy of a report to the authority concerned, and

may publish a report and any information in respect of a report.

arrange for the recommendation to be published, and

send a copy of the report to the Secretary of State.

that fact, and

any action taken by the authority as a result of the report.

in the case of a Welsh best value authority, direct it to prepare or amend a performance plan or to follow specified procedures in relation to a performance plan;

F148in the case of any best value authority, direct it to carry out a review of its exercise of specified functions.

that a specified function of the authority shall be exercised by the Secretary of State or a person nominated by him for a period specified in the direction or for so long as the Secretary of State considers appropriate, and

that the authority shall comply with any instructions of the Secretary of State or his nominee in relation to the exercise of that function and shall provide such assistance as the Secretary of State or his nominee may require for the purpose of exercising the function.

relates to an enactment which confers a function on him in respect of a function of a best value authority, and

he considers necessary or expedient for the purposes of cases in which he makes a direction under subsection (6)(a).

disapply or modify an enactment of the kind mentioned in subsection (7)(a);

have an effect similar to the effect of an enactment of that kind.

the report (if any) as a result of which the direction is proposed, and

the direction proposed.

the authority concerned, and

such persons appearing to him to represent best value authorities as he considers appropriate,

all best value authorities,

particular best value authorities, or

particular descriptions of best value authority.

all best value authorities,

particular best value authorities, or

particular descriptions of best value authority,

impose conditions on the exercise of any power conferred by the order (including conditions about consultation or approval);

amend an enactment;

include consequential, incidental and transitional provision;

make different provision for different cases.

must not make provision amending, or modifying or excluding the application of, Measures or Acts of the National Assembly for Wales without the consent of the National Assembly for Wales;

must not make provision amending, or modifying or excluding the application of, subordinate legislation made by the Welsh Ministers (or the National Assembly for Wales established under the Government of Wales Act 1998) without the consent of the Welsh Ministers.

so as to extend the earlier order, or any provision of the earlier order, to a particular authority or to authorities of a particular description, or

so that the earlier order, or any provision of the earlier order, ceases to apply to a particular authority or to authorities of a particular description,

“ enactment ” includes subordinate legislation (within the meaning of section 21 of the Interpretation Act 1978);

references to a best value authority do not include a Welsh best value authority.

setting them out in the form of a draft order, and

giving details of consultation under subsection (1) above.

Parliament is dissolved or prorogued, or

either House is adjourned for more than four days.

any representations considered in accordance with subsection (5) above, and

any changes made to the proposals contained in the document laid before Parliament under subsection (2) above.

all Welsh best value authorities,

particular Welsh best value authorities, or

particular descriptions of Welsh best value authority.

all Welsh best value authorities,

particular Welsh best value authorities, or

particular descriptions of Welsh best value authority,

impose conditions on the exercise of any power conferred by the order (including conditions about consultation or approval);

amend an enactment;

include consequential, incidental and transitional provision;

make different provision for different cases.

so as to extend the earlier order, or any provision of the earlier order, to a particular authority or to authorities of a particular description, or

so that the earlier order, or any provision of the earlier order, ceases to apply to a particular authority or to authorities of a particular description,

setting them out in the form of a draft order, and

giving details of consultation under subsection (1).

any representations considered in accordance with subsection (5) above, and

any changes made to the proposals contained in the document laid before the National Assembly for Wales under subsection (2) above.

by the Secretary of State, and

if he considers the order necessary or expedient for the purpose of permitting or facilitating compliance with the requirements of this Part.

all F153relevant authorities,

particular F154relevant authorities, or

particular descriptions of F155relevant authority,

provide for a matter to cease to be a non-commercial matter for specified purposes or to a specified extent;

apply in relation to specified authorities, functions or contracts;

make different provision for different cases;

include consequential or transitional provision (including provision amending an enactment).

so as to extend the earlier order, or any provision of the earlier order, to a particular authority or to authorities of a particular description, or

so that the earlier order, or any provision of the earlier order, ceases to apply to a particular authority or to authorities of a particular description,

a best value authority,

a parish council, or

a community council.

in subsection (1)(a), for “the provision of local authority services and of other services provided by bodies subject to audit” substitute “ the exercise of the functions of best value authorities and the provision of services provided by other bodies subject to audit ”, and

in subsection (6)(a) for “local authorities” substitute “ best value authorities ” .

after “any provision of this Act” insert “or of Part I of the Local Government Act 1999”, and

at the end of paragraph (b) insert “or under Part I of the 1999 Act”.

require accounts and statements of accounts to be prepared, kept and certified in such form or manner as the regulations may specify;

require accounts to be deposited at such places as the regulations may specify;

require the publication of information about accounts and of statements of accounts;

make provision (which may include provision requiring the payment of fees) entitling specified classes of person to inspect and to make or receive copies of specified documents.

make provision in relation to best value authorities generally or in relation to one or more particular authorities;

make different provision for different cases.

if the regulations make provision in relation to F160Welsh best value authorities or police authorities for police areas in Wales, the Auditor General for Wales,

F37if the regulations make provision in relation to other best value authorities, the Audit Commission,

the authorities concerned or persons appearing to him to represent them, and

such bodies of accountants as appear to him to be appropriate.

a person contravenes a provision of regulations under subsection (1) without reasonable excuse, and

the regulations declare that contravention of the provision is an offence,

the omission of the word “and” after paragraph (b), and

the insertion of the following after paragraph (c)—

inspections of best value authorities, or

inquiries or investigations in relation to best value authorities,

the Audit Commission;

the Auditor General for Wales;

an inspector, assistant inspector or other officer appointed under section 24(1) of the M9 Fire Services Act 1947 (inspectors of fire brigades);

Her Majesty's Chief Inspector of Education, Children's Services and Skills;

F1Her Majesty’s Chief Inspector of Education and Training in Wales or Prif Arolygydd Ei Mawrhydi dros Addysg a Hyfforddiant yng Nghymru;

the Commission for Social Care Inspection;

a person authorised under section 139A(1) of the M10 Social Security Administration Act 1992 (reports on administration of housing benefit and council tax benefit);

an inspector appointed under section 54 of the Police Act 1996 (inspectors of constabulary).

may issue guidance to or in respect of F162... authorities generally or to or in respect of one or more particular authorities;

may issue different guidance to or in respect of different authorities;

must, before he issues guidance, consult the authorities concerned or persons appearing to him to represent them;

must arrange for guidance to be published.

any of sections 1 to 13, 15, 19, 20, 22, 23, 25 and 26 to be brought into force in relation to England before the time appointed by subsection (1);

any of those sections, in so far as it relates to an authority falling within section 1(1)(d) or (e), to be brought into force in relation to Wales before that time;

any of sections 14, 16 to 18 and 24 to be brought into force before that time.

shall be made by statutory instrument, and

may include supplementary, incidental, consequential and transitional provisions.