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 [F1 : Welsh best value authorities] E+W

Textual Amendments

F1 Words in s. 7 heading inserted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 8; S.I. 2008/917, art. 2(1)(e)

7 Audit. E+W

(1) A performance plan published by a [F2 Welsh 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.

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4 (3A) F5 ... 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,

F6 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7 (ea) F8 ... 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 [F9 Welsh Ministers] 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,

F10 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11 (ba) F12 ... to the Auditor General for Wales,] and

(c) if the report recommends that the [F13 Welsh Ministers] give a direction under section 15, to the [F13 Welsh Ministers].

(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 [F14 Welsh Ministers] may specify by order.

(7) Subject to subsection (8), the [F15 references in subsections (1) F16 ... and (3A)] to an authority’s auditor [F17 are], in respect of a financial year, [F18 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—

F19 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20 (aa) F21 ... is no longer eligible for appointment under section 14 of the Public Audit (Wales) Act 2004,] or

[F22 (b) the references in subsections (1) F23 ... 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.

[F24 (8A) The auditor or auditors shall be appointed—

(a) by the Auditor General for Wales F25 ...;

F26 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.]

F27 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Words in s. 7(1) substituted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(2); S.I. 2008/917, art. 2(1)(e)

F3 S. 7(3) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(3), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F4 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

F5 Words in s. 7(3A) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(4), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F6 S. 7(4)(e) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(5)(a), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F7 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

F8 Words in s. 7(4)(ea) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(5)(b), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F9 Words in s. 7(4)(f) substituted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(5)(c); S.I. 2008/917, art. 2(1)(e)

F10 S. 7(5)(b) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(6)(a), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F11 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

F12 Words in s. 7(5)(ba) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(6)(b), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F13 Words in s. 7(5)(c) substituted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(6)(c); S.I. 2008/917, art. 2(1)(e)

F14 Words in s. 7(6)(b) substituted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(7); S.I. 2008/917, art. 2(1)(e)

F15 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

F16 Words in s. 7(7) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(8), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F17 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

F18 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

F19 S. 7(8)(a) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(9)(a), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F20 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

F21 Words in s. 7(8)(aa) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(9)(b), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F22 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

F23 Words in s. 7(8) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(9)(c), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F24 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

F25 Words in s. 7(8A)(a) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(10)(a), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F26 S. 7(8A)(b) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(10)(b), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

F27 S. 7(9) repealed (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 8 para. 9(11), Sch. 18 Pt. 8; S.I. 2008/917, art. 2(1)(e)(i)(v)

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