Audit Commission Act 1998

11 Consideration of reports or recommendations

(1) A body to which this section applies shall consider in accordance with this section and section 12—

(a) any report under section 8, and

(b) any written recommendation within subsection (3),

sent to the body or (if a parish meeting) its chairman in connection with the audit of its accounts.

(2) This section applies to every body subject to audit except—

(a) charter trustees constituted under section 246 of the 1972 Act;

(b) health service bodies;

(c) port health authorities;

(d) licensing planning committees;

(e) internal drainage boards;

(f) probation committees; and

(g) Passenger Transport Executives.

(3) A written recommendation is within this subsection if it is made to the body concerned by an auditor and is stated in the document containing it to be one which in the auditor’s opinion should be considered under this section.

(4) The body concerned shall consider the report or recommendation at a meeting held before the end of four months beginning with the day on which the report or recommendation was sent to the body or its chairman (as the case may be).

(5) At that meeting the body shall decide—

(a) whether the report requires the body to take any action or whether the recommendation is to be accepted; and

(b) what, if any, action to take in response to the report or recommendation.

(6) If an auditor is satisfied that it is reasonable to allow more time for the body to comply with its duties under subsections (4) and (5) in relation to a report or recommendation, the auditor may, in relation to that report or recommendation, extend the period of four months mentioned in subsection (4).

(7) A period may be extended under subsection (6) whether or not it has already been extended under that subsection once or more than once.

(8) Nothing in section 101 of the 1972 Act (delegation of functions) applies to a duty imposed on a body by this section.

(9) This section is without prejudice to any duties (so far as they relate to the subject-matter of a report or recommendation sent to a body to which this section applies) which are imposed by or under this Act, sections 114 to 116 of the [1988 c. 41.] Local Government Finance Act 1988 (functions and reports of finance officers), section 5 of the [1989 c. 42.] Local Government and Housing Act 1989 (functions of monitoring officers) or any other enactment.