The Local Audit (Smaller Authorities) Regulations 2015

Failure of smaller authority which is not an opted in authority to appoint auditor

9.  In the event that a smaller authority which is not an opted in authority fails to appoint a local auditor in accordance with Part 3 of the Act, section 12 applies as if—

(a) in subsection (1), for the words “relevant authority” to “commissioning group,”, there were substituted “smaller authority”;

(b) in subsection (2)—

(i) for the words “relevant authority” to “commissioning group,” there were substituted “smaller authority”; and

(ii) after paragraph (a) there were inserted—

“(aa) direct the person who is specified under regulation 3(2) of the Local Audit (Smaller Authorities) Regulations 2015 in relation to the class of smaller authorities within which the authority falls, to appoint an auditor, or”;

(c) after subsection (2) there were inserted—

“(2A) Where an appointment is made under subsection (2)(aa)—

(a) the appointment takes effect on such terms as the Secretary of State may direct; and

(b) the specified person may recover from the authority its reasonable administrative costs of making arrangements to appoint a local auditor for the authority.”;

(d) in subsection (3)(a) “relevant” were omitted;

(e) in subsection (4)—

(i) “relevant” were omitted both times it occurs;

(ii) in paragraph (a) after “authority” there were inserted “and where the Secretary of State intends to direct the specified person, that person”;

(iii) in paragraph (b) after “authority” there were inserted “or the specified person”; and

(f) in subsection (5) for “a relevant authority” there were substituted “an authority ”.