Audit Commission Act 1998 (repealed) Part I The Audit Commission The Audit Commission. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Accounts and Audit of Public Bodies Audit of accounts Required audit of accounts. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appointment of auditors. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code of audit practice. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General duties of auditors. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Auditors’ right to documents and information. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for audit. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Auditors’ reports and recommendations Immediate and other reports in public interest. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General report. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transmission and consideration of section 8 reports. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consideration of reports or recommendations. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Greater London Authority: consideration of reports and recommendations. 11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publicity for meetings under section 11. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Additional publicity for immediate reports. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Additional publicity for non-immediate reports 13A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public inspection et ceteralaetc. and action by the auditor Inspection of statements of accounts and auditors’ reports. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inspection of documents and questions at audit. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right to make objections at audit. 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Declaration that item of account is unlawful. 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of amount not accounted for etc. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prevention of unlawful expenditure et ceteralaetc. Health service bodies: referral to Secretary of State. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other bodies: advisory notices. 19A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of an advisory notice. 19B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other bodies: prohibition orders. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restriction on power to issue prohibition orders. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of and appeals against prohibition orders. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loss etc. caused by prohibition orders. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power of auditor to apply for judicial review. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous Extraordinary audit. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit of accounts of officers. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts and audit regulations. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Certification of claims, returns etc. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Agreed audit of accounts. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Passenger Transport Executives. 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Companies related to Passenger Transport Executives. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Documents relating to police authorities etc. 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 2A Data matching Power to conduct data matching exercises 32A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mandatory provision of data 32B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Voluntary provision of data 32C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disclosure of results of data matching etc 32D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publication 32E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for data matching 32F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code of data matching practice 32G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers of Secretary of State 32H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III Studies, Performance Standards and Other Functions Studies and related functions Studies for improving economy etc. in services. 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reports on impact of statutory provisions etc. 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Studies at request of bodies subject to audit. 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Studies for functional bodies at request of Greater London Authority. 35A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Studies at request of educational bodies. 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assistance to other bodies and persons 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Benefit administration studies for Secretary of State. 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Social security references and reports to Secretary of State. 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Studies relating to private registered providers of social housing 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions supplementary to section 40. 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inspections of registered social landlords 41A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fees for inspections under section 41A 41B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advice and assistance for private registered providers of social housing 41C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consultancy services relating to audit of accounts of registered social landlords. 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “registered social landlord” 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Performance standards of local authorities et ceteralaetc. Publication of information as to standards of performance. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Permitted methods of publishing information under section 44. 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Directions under section 44. 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application to parish councils and charter trustees. 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reports on performance Reports relating to performance of English local authorities 47A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IV General Interaction with other authorities Interaction with other authorities 47B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information et ceteralaetc. Provision of information and documents to Commission. 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restriction on disclosure of information. 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consent under section 49(2C) 49ZA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disclosure of information by or on behalf of public authorities 49A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supply of benefit information to Commission. 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publication of information by the Commission. 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Co-operation with the Auditor General for Wales 51A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provision of information to Auditor General for Wales 51B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supplementary Orders and regulations. 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation. 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments, transitionals and repeals. 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Short title, commencement and extent. 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .