Local Government Act 1999 (c. 27)

Part I U.K. Best Value

Modifications etc. (not altering text)

C1 Pt. I modified (18.11.2003 so far as relating to E. and so far as relating to a best value authority in W. mentioned in s. 101(7), 27.11.2003 so far as relating to a best value authority in W., other than one mentioned in s. 101(7)) by Local Government Act 2003 (c. 26), ss. 101, 128(3)(b), 128(4)(c), 128(5), 128(6); S.I. 2003/2938, art. 2(b) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I

Audit of best value performance plans E+W

7 Audit. E+W

(1) A performance plan published by a best value authority for a financial year under section 6 shall be audited by the authority’s auditor.

(2) An audit of a performance plan is an inspection for the purpose of establishing whether the plan was prepared and published in accordance with section 6 and any order or guidance under that section.

(3) [F1 If an authority’s auditor is appointed by the Audit Commission,] subsections (1), (2) and (4) to (7) of section 6 of the M1 Audit Commission Act 1998 (auditor’s right to documents and information) shall have effect in relation to [F2 the auditor’s] functions under this Part as they have effect in relation to his functions under that Act.

[F3 (3A) If an authority’s auditor is appointed by the Auditor General for Wales, sections 18 and 19 of the Public Audit (Wales) Act 2004 (auditor’s rights to documents and information) shall have effect in relation to the auditor’s functions under this Part as those sections have effect in relation to his functions under Chapter 1 of Part 2 of that Act.]

(4) In relation to an authority’s performance plan the auditor shall issue a report—

(a) certifying that he has audited the plan,

(b) stating whether he believes that it was prepared and published in accordance with section 6 and any order or guidance under that section,

(c) if appropriate, recommending how it should be amended so as to accord with section 6 and any order or guidance under that section,

(d) if appropriate, recommending procedures to be followed by the authority in relation to the plan,

(e) [F4 if the auditor is appointed by the Audit Commission,] recommending whether the Audit Commission should carry out a best value inspection of the authority under section 10

[F5 (ea) if the auditor is appointed by the Auditor General for Wales, recommending whether the Auditor General for Wales should carry out a best value inspection of the authority under section 10A,] and

(f) recommending whether the Secretary of State should give a direction under section 15.

(5) An auditor shall send a copy of his report relating to an authority’s performance plan—

(a) to the authority,

(b) [F6 if the auditor is appointed by the Audit Commission,] to the Audit Commission,

[F7 (ba) if the auditor is appointed by the Auditor General for Wales, to the Auditor General for Wales,] and

(c) if the report recommends that the Secretary of State give a direction under section 15, to the Secretary of State.

(6) Copies of a report shall be sent in accordance with subsection (5)—

(a) by 30th June of the financial year to which the relevant performance plan relates, or

(b) by such other date as the Secretary of State may specify by order.

(7) Subject to subsection (8), the [F8 references in subsections (1), (3) and (3A)] to an authority’s auditor [F9 are], in respect of a financial year, [F10 references] to the auditor or auditors appointed to audit the authority’s accounts for the previous financial year.

(8) If a person who would by virtue of subsection (7) be an authority’s auditor in respect of a financial year or one of an authority’s auditors in respect of a financial year—

(a) [F11 if he was appointed by the Audit Commission,] is no longer eligible for appointment under section 3 of the M2 Audit Commission Act 1998,

[F12 (aa) if he was appointed by the Auditor General for Wales, is no longer eligible for appointment under section 14 of the Public Audit (Wales) Act 2004,] or

[F13 (b) the references in subsections (1), (3) and (3A) to the authority’s auditor are, in respect of that financial year, references to the auditor or auditors appointed in accordance with subsection (8A).]

the reference in subsection (1) to the authority’s auditor is, in respect of that financial year, a reference to an auditor or auditors appointed by the Audit Commission.

[F14 (8A) The auditor or auditors shall be appointed—

(a) by the Auditor General for Wales, if the authority is a best value authority in Wales;

(b) by the Audit Commission, in any other case.

(8B) Section 14 of the Public Audit (Wales) Act 2004 shall apply to an appointment under subsection (8A)(a) as if it were an appointment of a person to audit the authority’s accounts under section 13 of that Act.]

(9) Section 3 of the 1998 Act shall apply to an appointment under [F15 subsection (8A)(b)] as if it were an appointment of a person to audit the authority’s accounts under section 2(1) of the 1998 Act.

Textual Amendments

F1 Words in s. 7(3) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(2); S.I. 2005/558, art. 2, Sch. 1

F2 Words in s. 7(3) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(2); S.I. 2005/558, art. 2, Sch. 1

F3 S. 7(3A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(3); S.I. 2005/558, art. 2, Sch. 1

F4 Words in s. 7(4)(e) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(4); S.I. 2005/558, art. 2, Sch. 1

F5 S. 7(4)(ea) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(5); S.I. 2005/558, art. 2, Sch. 1

F6 Words in s. 7(5)(b) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(6); S.I. 2005/558, art. 2, Sch. 1

F7 S. 7(5)(ba) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(7); S.I. 2005/558, art. 2, Sch. 1

F8 Words in s. 7(7) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(8)(a); S.I. 2005/558, art. 2, Sch. 1

F9 Word in s. 7(7) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(8)(b); S.I. 2005/558, art. 2, Sch. 1

F10 Word in s. 7(7) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(8)(c); S.I. 2005/558, art. 2, Sch. 1

F11 Words in s. 7(8)(a) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(9); S.I. 2005/558, art. 2, Sch. 1

F12 S. 7(8)(aa) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(10); S.I. 2005/558, art. 2, Sch. 1

F13 Words in s. 7(8) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(11); S.I. 2005/558, art. 2, Sch. 1

F14 S. 7(8A)(8B) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(12); S.I. 2005/558, art. 2, Sch. 1

F15 Words in s. 7(9) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 5(13); S.I. 2005/558, art. 2, Sch. 1

Commencement Information

I1 S. 7 wholly in force at 1.4.2000; s. 7 not in force at Royal Assent see s. 27; s. 7 in force (E.) at 1.4.2000 and (W.) for certain purposes at 1.4.2000 by S.I. 1999/2169, art. 4(2), Sch. 3; s. 7 in force (W.) at 1.4.2000 by S.I. 1999/2815, art. 3

Marginal Citations

M1 1998 c.18 .

M2 1998 c.18 .

8 Code of practice and fees. E+W

F16 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The Commission shall prepare, and keep under review, a code of practice prescribing the way in which auditors are to carry out their functions under section 7.

(3) Section 4(3) to (6) of the Audit Commission Act 1998 (code of audit practice) shall have effect in relation to a code of practice under this section.

(4) The Audit Commission shall prescribe a scale or scales of fees in respect of the audit of performance plans which are required to be audited in accordance with this Part.

(5) Section 7(3) to (8) of the Audit Commission Act 1998 (fees for audit) (read with section 52(1) and (3) of that Act (orders and regulations)) shall have effect in relation to fees under subsection (4).

(6) Before preparing or altering a code under subsection (2) or prescribing a scale of fees under subsection (4) the Commission shall consult—

(a) the Secretary of State, and

(b) persons appearing to the Commission to represent best value authorities.

(7) Before making any regulations under section 7(8) of the Audit Commission Act 1998 as it has effect in relation to fees under subsection (4) the Secretary of State shall consult—

(a) the Commission, and

(b) persons appearing to the Secretary of State to represent best value authorities.

Textual Amendments

F16 S. 8(1) repealed (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 6, 4; S.I. 2005/558, art. 2, Sch. 1

Commencement Information

I2 S. 8 wholly in force at 1.4.2000; s. 8 not in force at Royal Assent see s. 27; s. 8(2)-(7) in force (E.) at 27.9.1999 and (W.) for certain purposes at 27.9.1999 by S.I. 1999/2169, art. 3(2), Sch. 2; s. 8(2)-(7) in force (W.) at 1.10.1999 by S.I. 1999/2815, art. 2; s. 8(1) in force (E.) at 1.4.2000 and (W.) for certain purposes at 1.4.2000 by S.I. 1999/2169, art. 4(2), Sch. 3; s. 8(1) in force (W.) at 1.4.2000 by S.I. 1999/2815, art. 3

[F17 8A Code of practice and fees: Auditor General for Wales E+W

(1) The Auditor General for Wales may prepare, and keep under review, a code of practice prescribing the way in which auditors appointed by him are to carry out their functions under section 7.

(2) Section 16(2) to (9) of the Public Audit (Wales) Act 2004 (code of audit practice) shall have effect in relation to a code of practice under this section.

(3) The Auditor General for Wales shall prescribe a scale or scales of fees in respect of the audit of performance plans which are required to be audited in accordance with this Part by auditors appointed by him.

(4) Sections 20(4) to (6) and 21(1) to (4) of the Public Audit (Wales) Act 2004 (fees for audit) shall have effect in relation to fees under subsection (3).

(5) Before prescribing a scale of fees under subsection (3) the Auditor General for Wales shall consult—

(a) the Assembly, and

(b) persons appearing to the Auditor General for Wales to represent best value authorities in Wales.

Textual Amendments

F17 Ss. 8A, 8B inserted (31.1.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 7; S.I. 2005/71, art. 2, Sch.; S.I. 2005/558, art. 2, Sch. 1

8B Auditor’s duty in relation to codes E+W

(1) An auditor appointed by the Audit Commission who is carrying out an audit of an authority’s performance plan under section 7 shall have regard to any provisions of a code of practice under section 8 which—

(a) are applicable to the audit, and

(b) are in force.

(2) An auditor appointed by the Auditor General for Wales who is carrying out an audit of an authority’s performance plan under section 7 shall have regard to any provisions of a code of practice under section 8A which—

(a) are applicable to the audit, and

(b) are in force.

(3) Subsection (4) applies at any time before there are provisions of a code of practice under section 8A to which an auditor appointed by the Auditor General for Wales is required under subsection (2) to have regard in carrying out an audit of an authority’s performance plan under section 7.

(4) The auditor shall have regard to any provisions of a code of practice under section 8 which—

(a) are applicable to an audit of a performance plan published by an authority of a corresponding description to the authority, and

(b) are in force.]

Textual Amendments

F17 Ss. 8A, 8B inserted (31.1.2005 for specified purposes, 1.4.2005 in so far as not already in force) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 1 para. 7; S.I. 2005/71, art. 2, Sch.; S.I. 2005/558, art. 2, Sch. 1

9 Response to audit. E+W

(1) A best value authority shall publish any report received in accordance with section 7(5)(a).

(2) The following subsections apply where a best value authority receives a report under subsection (4) of section 7 which contains a recommendation under any of paragraphs (c) to (f) of that subsection.

(3) The authority shall prepare a statement of—

(a) any action which it proposes to take as a result of the report, and

(b) its proposed timetable.

(4) A statement required by subsection (3) shall be prepared—

(a) before the end of the period of 30 working days starting with the day on which the authority receives the report, or

(b) if the report specifies a shorter period starting with that day, before the end of that period.

(5) The authority shall incorporate the statement in its next best value performance plan.

(6) If the statement relates to a report which recommends that the Secretary of State give a direction under section 15, the authority shall send a copy of the statement to the Secretary of State—

(a) before the end of the period of 30 working days starting with the day on which the authority receives the report, or

(b) if the report specifies a shorter period starting with that day, before the end of that period.

(7) For the purposes of this section a working day is a day other than—

(a) a Saturday or a Sunday,

(b) Christmas Day or Good Friday, or

(c) a day which is a bank holiday under the M3 Banking and Financial Dealings Act 1971 in England and Wales.

Commencement Information

I3 S. 9 wholly in force at 1.4.2000; s. 9 not in force at Royal Assent see s. 27; s. 9 in force (E.) at 1.4.2000 and (W.) for certain purposrs at 1.4.2000 by S.I. 1999/2169, art. 4(2), Sch. 3; s. 9 in force (W.) at 1.4.2000 by S.I. 1999/2815, art. 3

Marginal Citations

M3 1971 c.80.