SCHEDULES
SCHEDULE 2 Accounts Subject to Audit
1
Section 2 applies to all accounts of—
a
a local authority;
b
a joint authority;
F1bb
the Greater London Authority;
F1bc
a functional body;
F1bd
the London Pensions Fund Authority;
c
a parish meeting of a parish not having a separate parish council;
d
a committee of a local authority, including a joint committee of two or more such authorities;
e
the Council of the Isles of Scilly;
f
any charter trustees constituted under section 246 of the 1972 Act;
g
h
a port health authority;
i
the Broads Authority;
j
a National Park authority;
F2jj
a conservation board established by order under section 86 of the Countryside and Rights of Way Act 2000;
k
a police authority established under section 3 of the M2Police Act 1996;
l
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7m
a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;
n
a licensing planning committee;
o
an internal drainage board; and
F4p
a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000
F61A
But section 2 does not apply to accounts of—
a
a Special Health Authority established as at 1st April 2003, in respect of a financial year ending on or after 31st March 2004,
b
the Dental Practice Board, in respect of a financial year ending on or after 31st March 2004,
c
NHSU and NHS Professionals Special Health Authority, in respect of a financial year ending on or after 31st March 2004,
d
NHS Direct and NHS Pensions Agency, in respect of a financial year ending on or after 31st March 2005.
F11e
The Health and Social Care Information Centre, NHS Blood and Transplant (Gwaed a Thrawsblaniadau'r GIG), the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG) and the NHS Institute for Innovation and Improvement in respect of a financial year ending on or after 31st March 2006.
F101B
Section 2 does not apply to the accounts of a local government body in Wales.
F81C
Section 2 does not apply to the accounts of a body specified in section 98(1)(za) or (bb) to (ddd) of the National Health Service Act 1977 in its capacity as a trustee of a charitable trust.
2
Section 2 also applies to—
a
the accounts of the collection fund of the Common Council and the accounts of the City fund; and
b
the accounts relating to the superannuation fund maintained and administered by the Common Council under the M3Local Government Pension Scheme Regulations 1995.
3
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Subject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.