Search Legislation

Local Audit and Accountability Act 2014

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Local Audit and Accountability Act 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to :

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the specific provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

General powers and duties of auditorsE+W

20General duties of auditorsE+W

(1)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.

(2)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.

(5)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.

(6)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.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Modifications etc. (not altering text)

C1S. 20(1)(2) applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

C2S. 20(5)(6) applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

Commencement Information

I1S. 20 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

21General duties of auditors of accounts of health service bodiesE+W

(1)In auditing the accounts of a clinical commissioning group, a local auditor must, by examination of the accounts and otherwise, be satisfied—

(a)that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,

(b)that proper practices have been observed in the preparation of the accounts,

(c)that the group has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources,

(d)that money provided by Parliament has been expended for the purposes intended by Parliament,

(e)that resources authorised by Parliament to be used have been used for the purposes in relation to which the use was authorised, and

(f)that the financial transactions of the group are in accordance with any authority which is relevant to the transactions.

(2)In subsection (1)(e) use of resources means their expenditure, consumption or reduction in value.

(3)In auditing the accounts of special trustees for a hospital, a local auditor must, by examination of the accounts and otherwise, be satisfied—

(a)that the accounts present a true and fair view, and comply with the requirements of the enactments that apply to them,

(b)that proper practices have been observed in the preparation of the accounts, and

(c)that the special trustees have made proper arrangements for securing economy, efficiency and effectiveness in their use of resources.

(4)When a local auditor has completed an audit of the accounts of a health service body, the auditor must—

(a)enter on the accounts a certificate that the auditor has completed the audit in accordance with this Act, and

(b)make a report in accordance with subsection (5).

(5)A report under subsection (4)(b)—

(a)must contain the auditor's opinion on the accounts, including on the matters in subsection (1) or, as the case may be, subsection (3), but

(b)must not contain the auditor's opinion on the matter in subsection (1)(c) or (3)(c) if the auditor is satisfied as to that matter.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I2S. 21 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

22Auditors' right to documents and informationE+W

(1)A local auditor has a right of access at all reasonable times to every document (an “audit document”) that—

(a)relates to a relevant authority or an entity connected with a relevant authority, and

(b)the auditor thinks is necessary for the purposes of the auditor's functions under this Act.

(2)This includes power to inspect, copy or take away an audit document.

(3)A local auditor may—

(a)require a person holding or accountable for, or who has at any time held or been accountable for, an audit document to provide such information or explanation as the auditor thinks is necessary for the purposes of this Act, and

(b)if the auditor thinks it necessary, require the person to meet the auditor to give the information or explanation or (if the person holds or is accountable for the document) to produce the document.

(4)Where an audit document is in an electronic form, the power to require a person to produce the document includes power to require it to be produced in a form in which it is legible and can be taken away.

(5)For the purpose of inspecting an audit document which is in an electronic form, a local auditor—

(a)may have access to, and inspect and check the operation of, any computer and associated apparatus or material which the auditor thinks is or has been used in connection with the document, and

(b)may require a person within subsection (6) to give the auditor the reasonable assistance that the auditor needs for that purpose.

(6)A person is within this subsection who—

(a)is the person by whom or on whose behalf the computer is or has been used, or

(b)is a person in charge of, or otherwise involved in operating, the computer, apparatus or material.

(7)A local auditor may—

(a)require any person to whom this subsection applies to provide such information or explanation as the auditor thinks is necessary for the purposes of this Act, and

(b)if the auditor thinks it necessary, require the person to meet the auditor to give the information or explanation.

(8)Subsection (7) applies to—

(a)a member or officer of a relevant authority,

(b)where a relevant authority is a corporation sole, the holder of that office,

(c)a person elected or appointed—

(i)as an entity connected with a relevant authority,

(ii)to such an entity, or

(iii)to an office of such an entity,

(d)an employee of such an entity,

(e)an auditor of the accounts of such an entity, or

(f)a person who fell within any of paragraphs (a) to (d) at a time to which the information or explanation required by the local auditor relates.

(9)A local auditor of the accounts of a parish meeting may only exercise the function in subsection (7), so far as it applies to a person who is or was a member or officer of a relevant authority, in relation to a person who is or was the chairman of the parish meeting or the proper officer of the district council within whose area the parish lies.

(10)A relevant authority or an entity connected with a relevant authority must provide a local auditor with the facilities and information that the auditor reasonably requires for the purposes of the auditor's functions under this Act.

(11)A statement made by a person in response to a requirement under this section may not be used in evidence against that person in criminal proceedings other than proceedings for an offence under section 23.

(12)Nothing in this section compels a person to disclose information in respect of which a claim to legal professional privilege could be maintained in legal proceedings.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Modifications etc. (not altering text)

C3Ss. 22 23 applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

Commencement Information

I3S. 22 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

23Offences relating to section 22E+W

(1)A person is guilty of an offence if, without reasonable excuse, the person—

(a)obstructs the exercise of any power conferred by section 22, or

(b)fails to comply with any requirement of a local auditor under that section.

(2)A person guilty of an offence under subsection (1) is liable on summary conviction—

(a)to a fine not exceeding level 3 on the standard scale, and

(b)to an additional fine of not more than £20 for each day on which the offence continues after conviction for that offence.

(3)The reasonable expenses incurred by a local auditor in connection with proceedings for an offence under subsection (1) alleged to have been committed by a person within subsection (4) in relation to the audit of the accounts of a relevant authority are recoverable from that authority so far as they are not recovered from any other source.

(4)The persons within this subsection are—

(a)a member or officer of the relevant authority,

(b)a person elected or appointed—

(i)as an entity connected with the relevant authority,

(ii)to such an entity, or

(iii)to an office of such an entity, and

(c)an employee of such an entity.

(5)Subsection (3) does not apply in relation to a parish meeting unless the offence is alleged to have been committed by the chairman of the parish meeting or the proper officer of the district council within whose area the parish lies.

(6)In subsection (4)(a) the reference to a member of the relevant authority, in relation to a corporation sole, is to the holder of that office.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Modifications etc. (not altering text)

C3Ss. 22 23 applied by 2008 c. 17, s. 210A(1B) (as inserted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 95(3); S.I. 2015/841, art. 3(x) (with Sch. para. 2) (as amended (27.6.2016) by S.I. 2016/675, art. 2))

Commencement Information

I4S. 23 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources