Explanatory Notes

Local Audit and Accountability Act 2014

2014 CHAPTER 2

30 January 2014

Commentary

Part 3 – Appointment Etc of Local Auditors

Section 15: Further provisions about liability limitation agreements

42.Subsection (1) provides that the relevant authority must seek and consider its auditor panel’s views on the agreement before entering into a liability limitation agreement. Subsection (4) provides that only the full council of a local authority operating under executive arrangements can decide whether to enter into a liability limitation agreement. Subsection (5) provides that in the case of a local authority, they may not delegate the function of deciding to enter into a liability limitation agreement to a committee or sub-committee, or to an officer of the authority, or to any other authority. Subsection (6) provides that this function is to be for the Mayor and London Assembly acting jointly on behalf of the GLA.