Part 5Conduct of local audit

General powers and duties of auditors

I120General duties of auditors

C11

In auditing the accounts of a relevant authority other than a health service body, a local auditor must, by examination of the accounts and otherwise, be satisfied—

a

that the accounts comply with the requirements of the enactments that apply to them,

b

that proper practices have been observed in the preparation of the statement of accounts, and that the statement presents a true and fair view, and

c

that the authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.

C12

Subject as follows, when a local auditor has completed an audit of the accounts of a relevant authority other than a health service body, the auditor must enter on the statement of accounts—

a

a certificate that the auditor has completed the audit in accordance with this Act, and

b

the auditor's opinion on the statement.

3

If, for any part of the period for which a relevant authority is required to prepare a statement of accounts, the authority is required to maintain a pension fund under regulations under section 1 of the Public Service Pensions Act 2013 as they relate to local government workers (within the meaning of that Act), the authority's local auditor must give a separate opinion on the part of the statement that relates to the accounts of that pension fund.

4

A local auditor may enter an opinion on the statement of accounts on that statement before the audit is completed if—

a

the audit has not been completed because an objection has been made under section 27 and that objection has not been disposed of, and

b

the auditor thinks that, if the objection were resolved in the objector's favour, this would not affect the accuracy of the statement of accounts.

C25

A local auditor must, in carrying out the auditor's functions in relation to the accounts of a relevant authority, comply with the code of audit practice applicable to the authority that is for the time being in force.

C26

A local auditor must, in carrying out functions under this Act, have regard to guidance issued by the Comptroller and Auditor General under paragraph 9 of Schedule 6.