Local Audit and Accountability Act 2014

Power to issue advisory notice

1 (1) A local auditor of the accounts of a relevant authority, other than a health service body, may issue a notice under this paragraph (an “advisory notice”) if the auditor thinks that the authority or an officer of the authority—

(a) is about to make or has made a decision which involves or would involve the authority incurring unlawful expenditure,

(b) is about to take or has begun to take a course of action which, if followed to its conclusion, would be unlawful and likely to cause a loss or deficiency, or

(c) is about to enter an item of account, the entry of which is unlawful.

(2) An advisory notice is a notice which—

(a) is addressed to the authority or officer concerned,

(b) specifies the paragraph of sub-paragraph (1) which is relevant and the decision, course of action or item of account to which the notice relates,

(c) specifies that the notice will take effect on the day on which a copy of the notice is served on the person to whom it is addressed, and

(d) requires the authority or officer to give the authority’s local auditor at least the specified number of days’ notice in writing of the intention of the authority or officer to—

(i) make or implement the decision,

(ii) take or continue to take the course of action, or

(iii) enter the item of account,

(as the case may be).

(3) In sub-paragraph (2)(d) “the specified number” means the number of days specified in the notice, which may not be more than 21.

(4) For the purposes of this Schedule the actions of the following are to be treated as actions of the relevant authority itself—

(a) a committee or sub-committee of the authority;

(b) any other person (other than an officer) authorised to act on behalf of the authority.