http://www.legislation.gov.uk/ukpga/2014/2/section/1CLocal Audit and Accountability Act 2014An Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.texttext/xmlenStatute Law Database2026-07-25Expert Participation2026-07-15 Part 1A<Addition ChangeId="key-d689777b59ea230db37999d939f7cf9b-1784813957919" CommentaryRef="key-d689777b59ea230db37999d939f7cf9b">The Local Audit Office</Addition><Addition ChangeId="key-d689777b59ea230db37999d939f7cf9b-1784813957919" CommentaryRef="key-d689777b59ea230db37999d939f7cf9b">Financial matters</Addition>1C1The Secretary of State may pay grants to the Local Audit Office.2The Office must, on request by the Secretary of State, provide estimates of its income and expenditure.3The Office may charge a person a fee for the exercise in relation to that person of any of its functions that is not the subject of more specific provision about fees.4That includes functions under—aan agreement under section 6B(5)(a), orbrules or arrangements made for the purposes of Schedule 1C.5A fee charged by the Office (under subsection (3) or otherwise) need not be calculated by reference to the cost of doing the thing to which the fee relates.6But the Office must set its fees with a view to securing that, over time, its income from fees is broadly equivalent to such of its expenditure as is not met by way of grant from the Secretary of State.7In subsection (6)—athe reference to fees includes other sums payable to the Office by agreement (see in particular section 6B(5)(b)), andbthe reference to setting fees includes agreeing fees and other sums so payable.8Subsection (9) applies to any sum received by the Office by way of penalty under—aparagraph 3 of Schedule 1B (penalties against external registration body), orbarrangements made for the purposes of paragraph 10 of Schedule 1C (penalties against registered local audit provider),including any interest.9The Office—amust pay the sum to the Secretary of State, butbmay deduct any costs incurred by it in connection with the imposition or enforcement of the penalty, so far as those costs are not otherwise recoverable.Pt. 1A inserted (15.7.2026) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 89(1), 108(6); S.I. 2026/812, reg. 2(1)(b)