Source: http://www.legislation.gov.uk/ukpga/2014/2/part/5
Timestamp: 2018-06-25 04:31:33
Document Index: 318085373

Matched Legal Cases: ['art 5', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2']

Part 5E+WConduct of local audit
Codes of practice and guidanceE+W
19Codes of audit practice and guidanceE+W
Schedule 6 (codes of audit practice and guidance) has effect.
I1S. 19 in force at 9.4.2014 for specified purposes by S.I. 2014/940, art. 2(b)
I2S. 19 in force at 16.12.2014 for specified purposes by S.I. 2014/3319, art. 2(f)
I3S. 19 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(n) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I4S. 20 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I5S. 21 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I6S. 22 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I7S. 23 in force at 1.4.2015 by S.I. 2015/841, art. 3(o) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I8S. 24 in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(k)
I9S. 24 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(p) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
Public inspection etc and action by auditorE+W
25Inspection of statements of accounts etcE+W
(1)A relevant authority other than a health service body must ensure that a local government elector for its area may inspect and make copies of—
(a)the statement of accounts prepared by the authority,
(b)the local auditor's certificate that the audit of the authority's accounts including that statement has been completed,
(c)the local auditor's opinion on the statement of accounts,
(d)any public interest report relating to the authority or an entity connected with it, and
(e)any recommendation relating to the authority or an entity connected with it.
(2)A relevant authority other than a health service body must ensure that a local government elector for its area may have copies of any document within subsection (1) supplied to the elector at the elector's request on payment of a reasonable sum for each copy.
(3)The relevant authority must ensure that a local government elector may inspect a document within subsection (1) at all reasonable times and without payment.
(4)This section applies in relation to a document only if the relevant authority has prepared the document or it has been made available to the authority.
(5)References in this section to copies of a document include a reference to copies of any part of it.
C4S. 25 applied by 1999 c. 29, s. 134(4) (as amended) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(2)(a); S.I. 2015/841, art. 3(x)
I10S. 25 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
26Inspection of documents etcE+W
(1)At each audit of accounts under this Act, other than an audit of accounts of a health service body, any persons interested [F1or any journalist] may—
(a)inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records, and
(b)make copies of all or any part of those records or documents.
[F2(1A)In subsection (1) “journalist” means any person who produces for publication journalistic material (whether paid to do so or otherwise).]
(2)At the request of a local government elector for any area to which the accounts relate, the local auditor must give the elector, or any representative of the elector, an opportunity to question the auditor about the accounting records.
(3)The local auditor's reasonable costs of complying with subsection (2) are recoverable from the relevant authority to which the accounts relate.
(4)This section does not entitle a person—
(a)to inspect or copy any part of any record or document containing information which is protected on the grounds of commercial confidentiality, or
(5)Information is protected on the grounds of commercial confidentiality if—
(a)its disclosure would prejudice commercial confidentiality, and
(b)there is no overriding public interest in favour of its disclosure.
(6)This section does not entitle a person—
(a)to inspect or copy any part of any record or document containing personal information, or
(b)to require any personal information to be disclosed in answer to any question.
(7)Information is personal information if it identifies a particular individual or enables a particular individual to be identified (but see subsection (8)).
(8)Information is not personal information merely because it relates to a business carried on by an individual as a sole trader.
(9)Information is personal information if it is information about an officer of the relevant authority which relates specifically to a particular individual and is available to the authority because—
(a)the individual holds or has held an office or employment with that authority, or
(b)payments or other benefits in respect of an office or employment under any other person are or have been made or provided to that individual by that authority.
(a)“the relevant authority” means the relevant authority whose accounts are being audited, and
(b)payments made or benefits provided to an individual in respect of an office or employment include any payment made or benefit provided in respect of the individual ceasing to hold the office or employment.
F1Words in s. 26(1) inserted (27.6.2017) by Local Audit (Public Access to Documents) Act 2017 (c. 25), ss. 1(2), 2(1)
F2S. 26(1A) inserted (27.6.2017) by Local Audit (Public Access to Documents) Act 2017 (c. 25), ss. 1(3), 2(1)
C5Ss. 26-31 excluded by 1999 c. 29, s. 134(5) (as amended) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(3); S.I. 2015/841, art. 3(x)
I11S. 26 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
27Right to make objections at auditE+W
(1)This section applies if, at an audit of accounts under this Act other than an audit of accounts of a health service body, a local government elector for an area to which the accounts relate makes an objection to the local auditor which meets the requirements in subsection (2) and which—
(a)concerns a matter in respect of which the auditor could make a public interest report, or
(b)concerns a matter in respect of which the auditor could apply for a declaration under section 28.
(a)the objection is made in writing, and
(b)a copy of the objection is sent to the relevant authority whose accounts are being audited.
(3)The local auditor must decide—
(a)whether to consider the objection, and
(b)if the auditor does so, whether to take action within paragraph (a) or (b) of subsection (1) in response.
(4)The local auditor may decide not to consider the objection if, in particular, the auditor thinks that—
(a)the objection is frivolous or vexatious,
(b)the cost of the auditor considering the objection would be disproportionate to the sums to which the objection relates, or
(c)the objection repeats an objection already considered—
(i)under this section by a local auditor of the authority's accounts, or
(ii)under section 16 of the Audit Commission Act 1998 by an auditor appointed under that Act in relation to those accounts.
(5)Subsection (4)(b) does not entitle the local auditor to refuse to consider an objection which the auditor thinks might disclose serious concerns about how the relevant authority is managed or led.
(6)If the local auditor decides not to take action within paragraph (a) or (b) of subsection (1), the auditor may recommend that the relevant authority should instead take action in response to the objection.
(7)The local auditor's reasonable costs of exercising functions under this section are recoverable from the relevant authority.
I12S. 27 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I13S. 28 in force at 1.4.2015 by S.I. 2015/841, art. 3(q) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I14S. 29 in force at 1.4.2015 by S.I. 2015/841, art. 3(r) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I15S. 30 in force at 1.4.2015 by S.I. 2015/841, art. 3(s) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
I16S. 31 in force at 1.4.2015 by S.I. 2015/841, art. 3(s) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
Accounts and audit regulationsE+W
32Accounts and audit regulationsE+W
(1)The Secretary of State may by regulations applying to relevant authorities other than health service bodies make provision about—
(a)the form and contents of accounting records;
(b)the form, contents, preparation and approval of statements of accounts;
(c)the preservation of accounting records or statements of accounts;
(d)the publication of accounting records, statements of accounts or other information;
(e)the exercise of any rights of objection or inspection conferred by section 25, 26 or 27 and the steps to be taken by any authority to enable those rights to be exercised;
(f)the financial management of relevant authorities;
(g)the maintenance by relevant authorities of systems of internal control (including arrangements for the management of risk).
(2)Regulations under subsection (1)(b) may, in particular, make provision about any information to be provided by way of notes to the accounts.
(b)such representatives of relevant authorities as the Secretary of State thinks appropriate, and
(c)the recognised supervisory bodies.
(4)Section 14(1)(a) of the Transport Act 1968 (accounts and other records of Passenger Transport Executives) is subject to regulations under this section.
C6S. 32 applied by 1999 c. 29, s. 134(6) (as amended) (12.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(4)(a); S.I. 2015/223, art. 2; S.I. 2015/841, art. 3(x)
I17S. 32 in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(b)
I18S. 32 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(t) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)