Part 3

Appointment etc of local auditors

Failure to appoint local auditor
12
1
If a relevant authority, other than a clinical commissioning group, fails to appoint a local auditor in accordance with this Part, the authority must immediately inform the Secretary of State of that fact.
2
If it appears to the Secretary of State that a relevant authority, other than a clinical commissioning group, has failed to appoint a local auditor in accordance with this Part, the Secretary of State may—
a
direct the authority to appoint the auditor named in the direction, or
b
appoint a local auditor on behalf of the authority.
3
An appointment under subsection (2)(b) takes effect—
a
as if it had been made by the relevant authority, and
b
on such terms as the Secretary of State may direct.
4
The Secretary of State must—
a
inform the relevant authority of the intention to give a direction or appoint a local auditor under subsection (2) not less than 28 days before the direction is given or the appointment made, and
b
consider any representations made by the relevant authority regarding the proposed direction or appointment.
5
But the Secretary of State may give a direction or make an appointment under subsection (2) without having complied with subsection (4) if the Secretary of State thinks it is likely that a local auditor would have to exercise a function under this Act in relation to a relevant authority within the period of 60 days beginning with the day on which the direction is given or the appointment is made.