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)

http://www.legislation.gov.uk/ukpga/2014/2/section/1DLocal 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 Participation2026-07-15Local Audit and Accountability Act 2014Pt. 2BEnglish Devolution and Community Empowerment Act 2026s. 91s. 108(6)Local Audit and Accountability Act 2014s. 19AEnglish Devolution and Community Empowerment Act 2026s. 92s. 108(6)Local Audit and Accountability Act 2014Sch. 6 para. 1(1)(1A)English Devolution and Community Empowerment Act 2026s. 93(2)s. 93(6)(7)s. 108(6)Local Audit and Accountability Act 2014s. 33BEnglish Devolution and Community Empowerment Act 2026s. 95s. 108(6)Local Audit and Accountability Act 2014s. 7(5)(5A)English Devolution and Community Empowerment Act 2026Sch. 36 para. 3(5)s. 108(6)Local Audit and Accountability Act 2014s. 14(8)English Devolution and Community Empowerment Act 2026Sch. 36 para. 9(4)s. 108(6)Local Audit and Accountability Act 2014s. 32A and cross-headingEnglish Devolution and Community Empowerment Act 2026Sch. 36 para. 20s. 108(6)Local Audit and Accountability Act 2014Sch. 4 para. 4(2)(ba)-(bc)English Devolution and Community Empowerment Act 2026Sch. 36 para. 26(5)(a)(ii)s. 108(6)Local Audit and Accountability Act 2014Sch. 7 para. 2(3)(aa)English Devolution and Community Empowerment Act 2026Sch. 36 para. 29(3)(a)s. 108(6)Local Audit and Accountability Act 2014Sch. 7 para. 3(2)(aa)English Devolution and Community Empowerment Act 2026Sch. 36 para. 29(4)s. 108(6)Local Audit and Accountability Act 2014specified provision(s)The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016art. 2Part 1AThe Local Audit Office
1DOversight and intervention by Secretary of State(1)

The Local Audit Office must exercise its functions in accordance with any direction, and having regard to any guidance, given to it by the Secretary of State.

(2)

The Office must comply with any written request by the Secretary of State to be provided with information about the exercise of the Office’s functions.

(3)

Such a request may cover information about the exercise of functions after the request is made.

(4)

No direction, guidance or request under this section may relate to the exercise of functions in relation to a particular relevant authority.

(5)

The Secretary of State must—

(a)

consult the Local Audit Office before giving any direction or guidance under this section, and

(b)

publish any direction or guidance given under this section.