Audit Commission Act 1998

1. Introductory Text

2. Part I The Audit Commission

   1. 1. The Audit Commission.

3. Part II Accounts and Audit of Public Bodies

   1. Audit of accounts

      1. 2. Required audit of accounts.

      2. 3. Appointment of auditors.

      3. 4. Code of audit practice.

      4. 5. General duties of auditors.

      5. 6. Auditors' right to documents and information.

      6. 7. Fees for audit.

   2. Auditors' reports and recommendations

      1. 8. Immediate and other reports in public interest.

      2. 9. General report.

      3. 10. Transmission and consideration of section 8 reports.

      4. 11. Consideration of reports or recommendations.

      5. 12. Publicity for meetings under section 11.

      6. 13. Additional publicity for immediate reports.

   3. Public inspection etc. and action by the auditor

      1. 14. Inspection of statements of accounts and auditors' reports.

      2. 15. Inspection of documents and questions at audit.

      3. 16. Right to make objections at audit.

      4. 17. Declaration that item of account is unlawful.

      5. 18. Recovery of amount not accounted for etc.

   4. Prevention of unlawful expenditure etc.

      1. 19. Health service bodies: referral to Secretary of State.

      2. 20. Other bodies: prohibition orders.

      3. 21. Restriction on power to issue prohibition orders.

      4. 22. Effect of and appeals against prohibition orders.

      5. 23. Loss etc. caused by prohibition orders.

      6. 24. Power of auditor to apply for judicial review.

   5. Miscellaneous

      1. 25. Extraordinary audit.

      2. 26. Audit of accounts of officers.

      3. 27. Accounts and audit regulations.

      4. 28. Certification of claims, returns etc.

      5. 29. Agreed audit of accounts.

      6. 30. Passenger Transport Executives.

      7. 31. Companies related to Passenger Transport Executives.

      8. 32. Documents relating to police authorities etc.

4. Part III Studies, Performance Standards and Other Functions

   1. Studies and related functions

      1. 33. Studies for improving economy etc. in services.

      2. 34. Reports on impact of statutory provisions etc.

      3. 35. Studies at request of bodies subject to audit.

      4. 36. Studies at request of educational bodies.

      5. 37. Social services studies for Secretary of State.

      6. 38. Benefit administration studies for Secretary of State.

      7. 39. Social security references and reports to Secretary of State.

      8. 40. Studies relating to registered social landlords.

      9. 41. Provisions supplementary to section 40.

      10. 42. Consultancy services relating to audit of accounts of registered social landlords.

      11. 43. Sections 40 to 42: interpretation.

   2. Performance standards of local authorities etc.

      1. 44. Publication of information as to standards of performance.

      2. 45. Permitted methods of publishing information under section 44.

      3. 46. Directions under section 44.

      4. 47. Application to parish and community councils and charter trustees.

5. Part IV General

   1. Information etc.

      1. 48. Provision of information and documents to Commission.

      2. 49. Restriction on disclosure of information.

      3. 50. Supply of benefit information to Commission.

      4. 51. Publication of information by the Commission.

   2. Supplementary

      1. 52. Orders and regulations.

      2. 53. Interpretation.

      3. 54. Consequential amendments, transitionals and repeals.

      4. 55. Short title, commencement and extent.

6. Schedules:

   1. Schedule 1

      The Audit Commission.

   2. Schedule 2

      Accounts Subject to Audit.

   3. Schedule 3

      Consequential Amendments.

   4. Schedule 4

      Transitional Provisions, Savings etc.

   5. Schedule 5

      Repeals and revocation.