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Local Audit and Accountability Act 2014

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Changes over time for: Cross Heading: Local Democracy, Economic Development and Construction Act 2009 (c. 20)

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Local Audit and Accountability Act 2014, Cross Heading: Local Democracy, Economic Development and Construction Act 2009 (c. 20) is up to date with all changes known to be in force on or before 22 September 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes and effects yet to be applied to Schedule 12 Crossheading Local-democracy-economic-development-and-construction-act-2009-c-20:

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

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

Local Democracy, Economic Development and Construction Act 2009 (c. 20)E+W

97Chapter 3 of Part 2 of the Local Democracy, Economic Development and Construction Act 2009 (audit of entities connected with local authorities) is amended as follows.

Commencement Information

I1Sch. 12 para. 97 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

98(1)Section 36 (overview of Chapter) is amended as follows.E+W

(2)In subsection (1)—

(a)for “an audit authority” substitute “ the Auditor General for Wales ”, and

(b)omit “English or”.

(3)Omit subsections (2) and (4).

(4)In subsection (6)(b) omit “section 27 of the Audit Commission Act 1998 (c. 18) or”.

Commencement Information

I2Sch. 12 para. 98 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

99In section 37 (notification duties of local authorities) omit subsection (1).

Commencement Information

I3Sch. 12 para. 99 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

100(1)Section 38 (power to appoint auditor) is amended as follows.E+W

(2)In subsection (1), for “an audit authority” substitute “ the Auditor General for Wales ”.

(3)In subsection (3)(b)(ii)—

(a)for “audit authority” substitute “ Auditor General for Wales ”, and

(b)for “37(1)(a) or (2)(a)” substitute “ 37(2)(a) ”.

(4)Omit subsection (4).

(5)In subsection (6), for “appointing audit authority” substitute “ Auditor General for Wales ”.

(6)Omit subsection (7).

(7)In subsection (8), for “appointing audit authority” substitute “ Auditor General for Wales ”.

Commencement Information

I4Sch. 12 para. 100 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

101(1)Section 39 (power to appoint replacement auditor) is amended as follows.E+W

(2)In subsection (1) for “an audit authority” substitute “ the Auditor General for Wales ”.

(3)For the remaining references to “audit authority” substitute “ Auditor General for Wales ”.

Commencement Information

I5Sch. 12 para. 101 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

102(1)Section 40 (exclusions from power to appoint auditor) is amended as follows.E+W

(2)In subsection (1), for “An audit authority” substitute “ The Auditor General for Wales ”.

(3)In each of subsections (2) to (4), for “appointing audit authority” substitute “ Auditor General for Wales ”.

(4)In subsection (5) for “audit authority” substitute “ Auditor General for Wales ”.

Commencement Information

I6Sch. 12 para. 102 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

103In section 41(1) (persons who may be appointed as auditor)—

(a)in paragraph (a), for “appointing audit authority” substitute “ Auditor General for Wales ”, and

(b)in paragraph (b), for “that authority” substitute “ the Auditor General for Wales ”.

Commencement Information

I7Sch. 12 para. 103 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

104(1)Section 42 (terms of appointment of auditor) is amended as follows.E+W

(2)In subsection (5), for “appointing audit authority” substitute “ Auditor General for Wales ”.

(3)Omit subsection (6).

Commencement Information

I8Sch. 12 para. 104 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

105(1)Section 43 (right of entity to appoint auditor to conduct statutory audit) is amended as follows.E+W

(2)In each of subsections (3), (5) and (7), for “audit authority” substitute “ Auditor General for Wales ”.

(3)In subsection (8)—

(a)for “an audit authority” substitute “ the Auditor General for Wales ”,

(b)in paragraph (a), for “audit authority” substitute “ Auditor General for Wales ”, and

(c)for paragraph (b) substitute—

(b)the Welsh Ministers.

Commencement Information

I9Sch. 12 para. 105 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

106In section 44(5)(b) (functions of auditor not appointed to conduct statutory audit: duty to send report to appointing audit authority), for “appointing audit authority” substitute “ Auditor General for Wales ”.

Commencement Information

I10Sch. 12 para. 106 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

107In section 45(4)(b) (duty of auditor to send public interest report to audit authority), for “audit authority” substitute “ Auditor General for Wales ”.

Commencement Information

I11Sch. 12 para. 107 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

108In section 46 (codes of practice) omit subsections (1) to (3).

Commencement Information

I12Sch. 12 para. 108 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

109(1)Section 50 (fees for appointment of auditor) is amended as follows.E+W

(2)Omit subsection (1).

(3)In subsection (3), for “Audit Commission or the Wales Audit Office (as the case may be)” substitute “ Wales Audit Office ”.

(4)Omit subsection (4).

(5)In subsection (5)—

(a)omit “(4) or”, and

(b)for “Audit Commission or the Wales Audit Office (as the case may be)” substitute “ Wales Audit Office ”.

(6)In subsection (6), for “Audit Commission or the Wales Audit Office (as the case may be)” substitute “ Wales Audit Office ”.

(7)Omit subsections (8) and (9).

(8)In subsection (12)—

(a)for “Audit Commission or the Wales Audit Office (as the case may be)” in each place it occurs substitute “ Wales Audit Office ”, and

(b)for “(4) or (4A) (as the case may be)” substitute “ (4A) ”.

Commencement Information

I13Sch. 12 para. 109 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

110(1)Section 51 (power of audit authority to require information) is amended as follows.E+W

(2)In the heading, for “audit authority” substitute “ Auditor General for Wales ”.

(3)In subsection (1)—

(a)for “appointing audit authority” substitute “ Auditor General for Wales ”, and

(b)for “it” substitute “ the Auditor General for Wales ”.

(4)In subsection (2)—

(a)for “an audit authority” substitute “ the Auditor General for Wales ”, and

(b)for “authority” substitute “ Auditor General for Wales ”.

Commencement Information

I14Sch. 12 para. 110 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

111Omit section 52 (subsidiaries of Passenger Transport Executives).

Commencement Information

I15Sch. 12 para. 111 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

112(1)Section 53 (regulations) is amended as follows.E+W

(2)In subsection (1), for “36(4)(b) or (5)(b)” substitute “ 36(5)(b) ”.

(3)Omit subsection (4).

(4)In subsection (5) omit “made by the Welsh Ministers”.

Commencement Information

I16Sch. 12 para. 112 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

113In section 54(1) (interpretation) omit the definitions of “audit authority”, “Audit Commission” and “qualifying English local authority entity”.

Commencement Information

I17Sch. 12 para. 113 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

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