Source: http://www.legislation.gov.uk/ukpga/1998/18/part/II/crossheading/public-inspection-etc-and-action-by-the-auditor
Timestamp: 2018-05-23 01:48:54
Document Index: 330524188

Matched Legal Cases: ['art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 4', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 3']

Public inspection etc. and action by the auditorE+W
14 Inspection of statements of accounts and auditors’ reports.E+W
C1S. 14 applied (8.5.2000) by 1999 c. 29, s. 134(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
15 Inspection of documents and questions at audit.E+W
C2S. 15 excluded (8.5.2000) by 1999 c. 29, s. 134(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3
16 Right to make objections at audit.E+W
(a)as to any matter in respect of which the auditor could take action under section 17 [F1or 18]; or
F1Words in s. 16(1)(a) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s . 107, Sch. 6; S.I. 2002/1718, art. 2
C3S. 16 excluded (8.5.2000) by 1999 c. 29, s. 134(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3
17 Declaration that item of account is unlawful.E+W
(a)it appears to the auditor carrying out an audit under this Act, other than an audit of accounts of a health service body, that an item of account is contrary to law, [F2and]
[F2(b)the item is not sanctioned by the Secretary of State,]
(2)On an application under this section the court may make or refuse to make the declaration asked for, and if it makes the declaration then, [F3subject to subsection (3)], it may also—
[F4(a)order that any person responsible for incurring or authorising expenditure declared unlawful shall repay it in whole or in part to the body in question and, where there are two or more such persons, that they shall be jointly and severally liable to do so;]
[F4(b)if the expenditure declared unlawful exceeds £2,000 and the person responsible for incurring or authorising it is, or was at the time of his conduct in question, a member of a local authority, order him to be disqualified for being a member of a local authority for a specified period; and]
[F5(3)The court shall not make an order under subsection (2)(a) or (b) if satisfied that the person responsible for incurring or authorising the expenditure acted reasonably or in the belief that the expenditure was authorised by law, and in any other case shall have regard to all the circumstances, including that person’s means and ability to repay the expenditure or any part of it.]
[F6(b)the person to whom the application or appeal relates, or]
[F7(7)In this section “local authority” includes—
[F8(aa)the Greater London Authority;]
[F9(ee)the Metropolitan Police Authority;]
(f)a police authority established under section 3 of the M1Police Act 1996;F10...
(g)F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
[F11(8)For the purposes of this section the members of the Greater London Authority are the Mayor of London and the members of the London Assembly.]
F2S. 17(1)(b) and preceding word repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s. 107, Sch. 6; S.I. 2002/1718, art. 2
F3Words in s. 17(2) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s.107, Sch. 6; S.I. 2002/1718, art. 2
F4S. 17(2)(a)(b) and word following para. (b) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s.107, Sch. 6; S.I. 2002/1718, art. 2
F5S. 17(3) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s.107, Sch. 6; S.I. 2002/1718, art. 2
F6S. 17(5)(b) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s.107, Sch. 6; S.I. 2002/1718, art. 2
F7S. 17(7) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s.107, Sch. 6; S.I. 2002/1718, art. 2
F8S. 17(7)(aa) inserted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(2), Sch. 8 para. 6(2)(a) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
F9S. 17(7)(ee) inserted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(2), Sch. 8 para. 6(2)(b) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
F10S. 17(7)(g) and word immediately preceding it repealed (1.4.2002) by 2001 c. 16, ss. 137, 138(2), Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3 (with transitional provisions in art. 4)
F11S. 17(8) repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s.107, Sch. 6, S.I. 2002/1718, art. 2
C4S. 17 excluded (8.5.2000) by 1999 c. 29, s. 134(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3
C5S. 17(1)(b)(2)(3)(5)(b)(7)(8) excluded (temp. from 27.11.2001 to 27.11.2002) by S.I. 2001/3576, art. 3(1)(d)
S. 17(1)(b)(2)(3)(5)(b)(7)(8) excluded (temp. from 27.11.2001 to 27.11.2002) by S.I. 2001/3577, art. 3(1)(c)
S. 17(1)(b)(2)(3)(5)(b)(7)(8) excluded (temp. from 27.11.2001 to 27.11.2002) by S.I. 2001/3578, art. 3(1)(c)
[F1218Recovery of amount not accounted for etc.E+W
(12)Subsections [F13(6) to (8)] of section 17 also apply for the purposes of this section.]
F12S. 18 repealed (27.7.2002 in relation to E. and to police authorities in W.) by 2000 (c. 22), s. 107, Sch. 6, S.I. 2002/1718, art. 2
F13Words in s. 18(12) substituted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(2), Sch. 8 para. 7 (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
C6S. 18 excluded (8.5.2000) by 1999 c. 29, s. 134(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3