Legalize / United Kingdom / Public General Act

Local Audit and Accountability Act 2014

Type Public General Act

Publication 2014-01-30

Last updated 2026-03-26

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(a) a local auditor has made a public interest report relating to the Greater London Authority (“the Authority”) or an entity connected with it, or

(b) a local auditor has made a recommendation relating to the Authority or an entity connected with it.

(2) This paragraph does not apply where a local auditor has made a report or recommendation relating to the Commissioner of Police of the Metropolis regardless of whether the Commissioner is connected with the Authority or was so connected at the time to which the report or recommendation relates.

(3) The London Assembly (“the Assembly”) must consider the report or recommendation at a meeting.

(4) The Mayor of London (“the Mayor”) must attend the meeting.

(5) At the meeting, the Assembly must decide what recommendations to make to the Mayor about the decisions to be made under sub-paragraph (6).

(6) Having considered the report or recommendation, and the Assembly's recommendations under sub-paragraph (5), the Mayor must decide—

(a) whether the report requires the Authority to take any action or whether the recommendation is to be accepted, and

(b) what, if any, action to take in response to the report or recommendation.

(7) The Mayor and the Assembly must comply with sub-paragraphs (3) to (6) before the end of the period of one month beginning with the day on which the report or recommendation was sent to the Authority.

(8) If the local auditor is satisfied that it is reasonable to allow more time for the Mayor or the Assembly to comply with sub-paragraphs (3) to (6), the auditor may extend or further extend the period of one month mentioned in sub-paragraph (7).

(9) This paragraph does not affect any duties (so far as they relate to the subject-matter of a report or recommendation sent to the Authority) which are imposed by or under—

(a) this Act,

(b) sections 114 to 116 of the Local Government Finance Act 1988 (functions and reports of finance officers),

(d) any other enactment.

Bar on delegation of functions relating to meetings

7

(1) If a relevant authority is a local authority operating executive arrangements, the authority's functions under paragraph 5 are not the responsibility of an executive of the authority under those arrangements.

(2) If a relevant authority is a local authority within the meaning of section 101 of the Local Government Act 1972 (arrangements for discharge of functions), that section does not apply to its functions under paragraph 5.

(3) The functions of a parish meeting under paragraph 5 are to be exercised by the parish meeting itself (and not by its chairman on behalf of the parish meeting).

(4) Any functions of the Mayor of London under paragraph 6 must be exercised by the Mayor personally.

(5) Section 54 of the Greater London Authority Act 1999 (discharge of London Assembly functions by committees etc) does not apply in relation to any function of the London Assembly under paragraph 6.

Publicity for meetings

8

(1) If a relevant authority is required to hold a meeting under paragraph 5, it must publish a notice in compliance with sub-paragraphs (2) to (4).

(2) The notice must be published—

(a) if the relevant authority has a website, on its website;

(b) otherwise, in such manner as the authority thinks is likely to bring the notice to the attention of persons who live in its area.

(3) The notice must—

(a) state the time and place of the meeting,

(b) indicate that the meeting is to be held to consider a local auditor's report or recommendation (as the case may be),

(d) if the meeting is to be held to consider a recommendation, set out the recommendation or, where this is not reasonably practicable, describe its subject matter.

(4) The notice must be published before the beginning of the period of 8 days ending with the day of the meeting.

(5) The agenda supplied to the members of the relevant authority for the meeting must be accompanied by a copy of the report or recommendation (as the case may be).

(6) Sub-paragraph (5) does not apply in relation to a parish meeting.

(7) If the London Assembly is required to hold a meeting under paragraph 6, the Greater London Authority must publish on its website a notice in compliance with sub-paragraphs (3) and (4).

(8) The agenda supplied to the members of the London Assembly for the meeting must be accompanied by a copy of the report or recommendation (as the case may be).

(9) This paragraph applies in addition to any provision made in relation to the relevant authority in question by or under the Public Bodies (Admission to Meetings) Act 1960, the Local Government Act 1972 or any other enactment.

Access to meetings and documents

9

(1) Where a public interest report or a recommendation is to be considered under paragraph 5 by a relevant authority to which the Public Bodies (Admission to Meetings) Act 1960 applies, the report or recommendation is not to be excluded from the matter supplied under section 1(4)(b) of that Act (supply of agenda etc to newspapers).

(2) Part 5A (access to meetings and documents) of the Local Government Act 1972 applies to a meeting of the London Pensions Fund Authority under paragraph 5 as if the Authority were a principal council.

(3) Sub-paragraphs (4) to (6) apply in relation to the consideration under paragraph 5 or 6 of a public interest report or a recommendation by a relevant authority to which Part 5A (access to meetings and documents) of the Local Government Act 1972 applies.

(4) Information contained in the report or recommendation is not to be treated as exempt information for the purposes of that Part.

(5) The report or recommendation is not to be excluded—

(a) from the documents open to inspection under section 100B(1) of that Act (public access to agenda and reports before meetings), or

(b) from the matter supplied under section 100B(7) of that Act (supply of agenda etc to newspapers).

(6) Part 5A of the Local Government Act 1972 has effect in relation to the report or recommendation as if section 100C(1)(d) of that Act (public access to copies of reports for six years after meeting) were not limited to so much of the report or recommendation as relates to an item during which the meeting was open to the public.

(7) Information contained in a public interest report or a recommendation is not to be treated as exempt information for the purposes of any Act or instrument made under an Act that applies in relation to exempt information within the meaning of Part 5A of the Local Government Act 1972.

(8) References in this paragraph to a public interest report or a recommendation include any report on the report or recommendation.

Publicity for decisions under paragraph 5 or 6

10

(1) As soon as is practicable after making decisions under paragraph 5(6) or (7) or 6(6), a relevant authority must—

(a) notify the authority's local auditor of those decisions, and

(b) publish a notice containing a summary of those decisions which has been approved by the auditor.

(2) The notice under sub-paragraph (1)(b) must be published—

(a) if the relevant authority has a website, on its website;

(b) otherwise, in such manner as the authority thinks is likely to bring the notice to the attention of persons who live in its area.

(3) The notice required by sub-paragraph (1)(b) in relation to a meeting need not summarise any decision made while the public were excluded from the meeting—

(a) as the result of a resolution under section 1(2) of the Public Bodies (Admission to Meetings) Act 1960 (protection of public interest),

(b) under section 100A(2) of the Local Government Act 1972 (confidential matters), or

(4) If sections 100C and 100D of the Local Government Act 1972 (availability for inspection after meetings of minutes etc) apply in relation to a meeting under paragraph 5 or 6, the notice required by sub-paragraph (1)(b) must indicate the documents in relation to the meeting that are open for inspection in accordance with those paragraphs.

(5) This paragraph applies in addition to any provision made in relation to the relevant authority by or under the Public Bodies (Admission to Meetings) Act 1960, the Local Government Act 1972 or any other enactment.

SCHEDULE 8

Power to issue advisory notice

1

(1) A local auditor of the accounts of a relevant authority, other than a health service body, may issue a notice under this paragraph (an “advisory notice”) if the auditor thinks that the authority or an officer of the authority—

(a) is about to make or has made a decision which involves or would involve the authority incurring unlawful expenditure,

(b) is about to take or has begun to take a course of action which, if followed to its conclusion, would be unlawful and likely to cause a loss or deficiency, or

(2) An advisory notice is a notice which—

(a) is addressed to the authority or officer concerned,

(b) specifies the paragraph of sub-paragraph (1) which is relevant and the decision, course of action or item of account to which the notice relates,

(c) specifies that the notice will take effect on the day on which a copy of the notice is served on the person to whom it is addressed, and

(d) requires the authority or officer to give the authority's local auditor at least the specified number of days' notice in writing of the intention of the authority or officer to—

(i) make or implement the decision,

(ii) take or continue to take the course of action, or

(iii) enter the item of account,

(as the case may be).

(3) In sub-paragraph (2)(d) “the specified number” means the number of days specified in the notice, which may not be more than 21.

(4) For the purposes of this Schedule the actions of the following are to be treated as actions of the relevant authority itself—

(a) a committee or sub-committee of the authority;

(b) any other person (other than an officer) authorised to act on behalf of the authority.

Service and withdrawal of notice

2

(1) A copy of an advisory notice—

(a) in the case of a notice addressed to a relevant authority, must be served on the relevant authority,

(b) in the case of a notice addressed to an officer, must be served on the relevant authority concerned and the officer, and

(2) If the relevant authority referred to in sub-paragraph (1)(a) or (b) is a connected entity, a copy of the notice must also be served on its related authority or authorities.

(3) The local auditor must serve a statement of the auditor's reasons for the belief referred to in paragraph 1(1)—

(a) on the relevant authority concerned,

(b) on any officer on whom a copy of the notice was served under sub-paragraph (1)(b), and

(c) if a copy of the notice was served on a related authority or authorities under sub-paragraph (2), on that authority or those authorities.

(4) The statement must be served before the end of the period of 7 days beginning with the day on which a copy of the notice was served on the person to whom it is addressed.

(5) Where this paragraph requires a document to be served on an officer of a relevant authority, it must be served by addressing it to the officer and delivering it to the officer or leaving it at, or sending it by post to, the office where the officer is employed.

(6) An advisory notice may at any time be withdrawn by the local auditor of the accounts of the relevant authority to which, or to an officer of which, the notice was addressed.

(7) The local auditor must give notice in writing of the withdrawal to any person on whom a copy of the advisory notice was served under sub-paragraph (1) or (2).

(8) In this Schedule “the relevant authority concerned”, in relation to an advisory notice, means the relevant authority to which, or to any officer of which, the notice is addressed.

Effect of an advisory notice

3

(1) While an advisory notice has effect, it is not lawful for the relevant authority concerned or any officer of that authority—

(a) if the notice relates to a decision, to make or implement the decision,

(b) if the notice relates to a course of action, to take or continue to take the course of action, or

(2) Sub-paragraph (1) does not apply if—

(a) the relevant authority has considered, in the light of the advisory notice and the statement under paragraph 2(3), the consequences of doing the thing mentioned in sub-paragraph (1) which is relevant,

(b) the relevant authority or officer has given the authority's local auditor and (where applicable) its related authority or each of its related authorities the period of notice in writing required by the advisory notice under paragraph 1(2)(d), and

(3) The condition in paragraph (a) of sub-paragraph (2) is met in relation to a parish meeting only if the matters referred to in that paragraph are considered by the parish meeting itself (and not by its chairman on behalf of the parish meeting).

(4) An advisory notice takes effect on the day on which a copy of the notice is served on the person to whom it is addressed, and ceases to have effect—

(a) if a statement of reasons is not served in accordance with paragraph 2(3), at the end of the period specified in paragraph 2(4), or

(b) when it is withdrawn under paragraph 2(6).

(5) A local auditor may recover from a relevant authority—

(a) the reasonable costs of determining whether to issue an advisory notice to that authority or an officer of that authority, and

(b) the reasonable costs of issuing an advisory notice to that authority or an officer of that authority.

(6) Sub-paragraph (5)(a) applies regardless of whether the notice is in fact issued.

Further provisions about advisory notices

4

(1) Sub-paragraph (2) applies if—

(a) before an advisory notice is served, a relevant authority enters into a contract to dispose of or acquire an interest in land, and

(b) before the disposal or acquisition is completed, an advisory notice takes effect as a result of which it is unlawful for the authority to complete the disposal or acquisition.

(2) The existence of the advisory notice does not affect any remedy in damages which may be available to any person by reason of the relevant authority's failure to complete the contract.

(3) No action lies against a local auditor in respect of loss or damage alleged to have been caused by reason of the issue of an advisory notice which was issued in good faith.

SCHEDULE 9

Power to conduct data matching exercises

1

(1) A relevant minister may conduct data matching exercises or arrange for them to be conducted on the minister's behalf.

(2) “Relevant minister” means the Secretary of State or the Minister for the Cabinet Office.

(3) A data matching exercise is an exercise involving the comparison of sets of data to determine how far they match (including the identification of any patterns and trends).

(4) The power in sub-paragraph (1) is exercisable for the purpose of assisting in the prevention and detection of fraud.

(5) A data matching exercise may not be used to identify patterns and trends in an individual's characteristics or behaviour which suggest nothing more than the individual's potential to commit fraud in the future.

(6) In this Schedule, any reference to a data matching exercise is to an exercise conducted or arranged to be conducted under this paragraph.

Mandatory provision of data

2

(1) A relevant minister may require a person within sub-paragraph (2) to provide the minister or a person acting on the minister's behalf with such data (and in such form) as the minister or that person may reasonably require for the purpose of conducting data matching exercises.

(2) The persons within this sub-paragraph are—

(a) a relevant authority,

(b) a best value authority which is not a relevant authority, and

(3) “Best value authority” has the meaning given by section 1 of the Local Government Act 1999.

Voluntary provision of data

3

(1) If a relevant minister thinks it appropriate to conduct a data matching exercise using data held by or on behalf of a body or person in England, the data may be disclosed to the minister or a person acting on the minister's behalf.

(2) Sub-paragraph (1) applies to the disclosure of data by a relevant authority, a best value authority or an NHS foundation trust otherwise than in response to a requirement under paragraph 2 as it applies to other disclosures of data.

(3) Sub-paragraph (1) does not authorise—

(a) a disclosure which contravenes the data protection legislation, or

(b) a disclosure prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 .

(3A) “The data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).

(4) Data may not be disclosed under sub-paragraph (1) if the data comprises or includes patient data.

(5) “Patient data” means data relating to an individual which are held for medical purposes (within the meaning of section 251 of the National Health Service Act 2006) and from which the individual can be identified.

(6) A disclosure under sub-paragraph (1) does not breach—

(a) any obligation of confidence owed by a person making the disclosure, or

(b) any other restriction on the disclosure of information (however imposed).

(7) This paragraph does not limit the circumstances in which data may be disclosed apart from this paragraph.

(8) Data matching exercises may include data provided by a body or person outside England.

Disclosure of results of data matching etc

4

(1) This paragraph applies to the following information—

(a) information relating to a particular body or person obtained by or on behalf of a relevant minister for the purpose of conducting a data matching exercise, and

(b) the results of any such exercise.

(2) Information to which this paragraph applies may be disclosed by or on behalf of the minister if the disclosure—

(a) is for or in connection with a purpose for which the data matching exercise is conducted,

(b) is to a local auditor and is made for or in connection with the auditor's functions,

(d) is within sub-paragraph (3).

(3) A disclosure is within this sub-paragraph if it is—

(a) to a relevant audit authority or a related party, and

(b) for or in connection with a function of the relevant audit authority corresponding or similar to—

(i) the functions of a local auditor, or

(ii) the functions of a relevant minister under this Schedule.

(4) “Relevant audit authority” means—

(a) the Auditor General for Wales;

(b) the Auditor General for Scotland;

(d) Audit Scotland;

(e) the Comptroller and Auditor General for Northern Ireland;

(f) a person designated as a local government auditor under Article 4 of the Local Government (Northern Ireland) Order 2005 (SI 2005/1968 (N.I.18)).

(5) The related parties in relation to a relevant audit authority are—

(a) a body or person acting on the authority's behalf,

(b) a body whose accounts are required to be audited by the authority or by a person appointed by the authority, and

(6) If the data used for a data matching exercise include patient data—

(a) sub-paragraph (2)(a) applies only so far as the purpose for which the disclosure is made relates to—

(i) a relevant NHS body , or

(ii) in relation to patient data which are held for the purposes of local authority social care provided to individuals aged 18 or over, a local authority;

(b) sub-paragraph (2)(b) or (d) applies only so far as the function for or in connection with which the disclosure is made relates to a relevant NHS body.

(7) Information disclosed under sub-paragraph (2) may not be further disclosed except—

(a) in the case of information disclosed under sub-paragraph (2)(a), for or in connection with the purpose for which it was disclosed under that sub-paragraph,

(b) in the case of information disclosed under sub-paragraph (2)(b) or under sub-paragraphs (2)(d) and (3), for or in connection with the function for which it was disclosed under that sub-paragraph or those sub-paragraphs,

(c) for the investigation or prosecution of an offence (so far as the disclosure does not fall within paragraph (a) or (b)), or

(d) in pursuance of a duty imposed by or under an enactment.

(8) A person who discloses information to which this paragraph applies, except so far as that disclosure is authorised by sub-paragraph (2) or (7), is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(9) If section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force on or before the day on which this Act is passed—

(a) section 85 of that Act (removal of limit on certain fines on conviction by magistrates' court) applies in relation to the offence in sub-paragraph (8) as if it were a relevant offence (as defined in section 85(3) of that Act), and

(b) regulations described in section 85(11) of that Act may amend or otherwise modify sub-paragraph (8).

(10) Schedule 11 (restriction on disclosure of information obtained under this Act) does not apply to information to which this paragraph applies.

(11) In this paragraph “enactment” includes—

(a) an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales,

(b) an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament, and

(12) In sub-paragraph (6) and this sub-paragraph—

“local authority” has the meaning given by section 275(1) of the National Health Service Act 2006;”;

““local authority social care” means—social care provided or arranged for by a local authority; orsocial care all or part of the cost of which is paid for with funds provided by a local authority;”;

“patient data” has the same meaning as in paragraph 3(5);

“relevant NHS body” means—a health service body;an NHS foundation trust; NHS England; a Welsh NHS body as defined in section 60 of the Public Audit (Wales) Act 2004;an NHS body as defined in section 22(1) of the Community Care and Health (Scotland) Act 2002;a health and social care body mentioned in paragraphs (a) to (e) of section 1(5) of the Health and Social Care (Reform) Act (Northern Ireland) 2009.

“social care” has the meaning given by section 251(12A) of the National Health Service Act 2006.

Publication

5

(1) Nothing in paragraph 4 prevents a relevant minister from publishing a report on a data matching exercise (including on the results of the exercise).

(2) But the report may not include information relating to a particular body or person if—

(a) the body or person is the subject of any data included in the data matching exercise,

(b) the body or person can be identified from the information, and

(3) A report published under this paragraph may be published in such manner as the relevant minister considers appropriate for bringing it to the attention of those members of the public who may be interested.

Fees for data matching

6

(1) A relevant minister must prescribe a scale or scales of fees in respect of data matching exercises.

(2) A person within paragraph 2(2) who is required under that paragraph to provide data for a data matching exercise must pay to the relevant minister by whom or on whose behalf the exercise is conducted the fee applicable to that exercise in accordance with the appropriate scale.

(3) But if it appears to the relevant minister that the work involved in the exercise was substantially more or less than that envisaged by the appropriate scale, the minister may charge the person a fee which is larger or smaller than that referred to in sub-paragraph (2).

(4) Before prescribing a scale of fees under this paragraph, a relevant minister must consult—

(a) the persons within paragraph 2(2),

(b) such representatives of persons within paragraph 2(2) as the minister thinks appropriate, and

(5) In addition to the power under sub-paragraph (2), a relevant minister may charge a fee to any body or person providing data for or receiving the results of a data matching exercise.

(6) A fee under sub-paragraph (5) is payable in accordance with terms agreed between the relevant minister and that body or person.

Code of data matching practice

7

(1) A relevant minister must prepare, and keep under review, a code of practice with respect to data matching exercises.

(2) Regard must be had to the code in conducting and participating in any data matching exercise.

(3) Before preparing or altering the code, the relevant minister must consult—

(a) the persons within paragraph 2(2),

(b) such representatives of persons within paragraph 2(2) as the minister thinks appropriate,

(d) such other bodies or persons as the minister thinks appropriate.

(4) The relevant minister must—

(a) lay a copy of the code, and of any alterations made to it, before Parliament, and

(b) from time to time publish the code as for the time being in force.

Powers to amend this Schedule

8

(1) A relevant minister may by regulations amend this Schedule—

(a) to add a purpose mentioned in sub-paragraph (2) to the purposes for which data matching exercises may be conducted (see paragraph 1(4));

(b) to modify the application of this Schedule in relation to a purpose so added.

(2) The purposes which may be added are—

(a) to assist in the prevention and detection of crime (other than fraud),

(b) to assist in the apprehension and prosecution of offenders,

(d) to assist in the recovery of debt owing to public bodies.

(3) Before making regulations under sub-paragraph (1), a relevant minister must consult—

(a) the persons within paragraph 2(2),

(b) such representatives of persons within paragraph 2(2) as the minister thinks appropriate, and

(4) A relevant minister may by regulations amend this Schedule—

(a) to add a public body to the list in paragraph 2(2);

(b) to modify the application of this Schedule in relation to a body so added;

(5) Before making regulations under sub-paragraph (4), a relevant minister must consult—

(a) the body or person who is to be the subject of the regulations,

(b) such representatives of persons within paragraph 2(2) as the minister thinks appropriate, and

(6) In this paragraph, “public body” means a body or person whose functions—

(a) are functions of a public nature, or

(b) include functions of that nature,

but, in the latter case, the body or person is a public body only to the extent of those functions.

SCHEDULE 10

1

The Local Government Act 1999 is amended as follows.

2

For section 10 substitute—

(10) (1) The Secretary of State may appoint a person to carry out an inspection of a specified best value authority's compliance with the requirements of this Part in relation to specified functions. (2) The Secretary of State may appoint assistant inspectors for the purposes of the inspection. (3) The appointment of an assistant inspector must be made on the recommendation of the inspector, unless the Secretary of State thinks that the urgency of the inspection makes it necessary to dispense with this requirement. (4) In carrying out an inspection, the inspector and any assistant inspector must— (a) have regard to any guidance issued by the Secretary of State generally in relation to inspections, and (b) comply with any directions issued by the Secretary of State in relation to that inspection.

3

In section 11(7) (powers and duties: definition of “inspector”), for paragraph (a) substitute “ an inspector or assistant inspector appointed under section 10(1) or (2). ”

4

For section 12 substitute—

(12) An authority inspected under section 10 must pay the reasonable fees of the inspector for carrying out the inspection.

5

(1) Section 13 (reports) is amended as follows.

(2) In subsection (1)—

(a) for “the Audit Commission” substitute “ an inspector ”, and

(b) for “it” substitute “ the inspector ”.

(3) In subsection (2)(a), for “Commission” substitute “ inspector ”.

(4) In subsection (3)—

(a) for “Commission” substitute “ inspector ”, and

(b) in paragraph (a), after “to the authority concerned” insert “ and to the Secretary of State ”.

(5) After subsection (3) insert—

(3A) The Secretary of State may publish a report and any information in respect of a report.

(6) In subsection (4)—

(a) for “Commission” substitute “ inspector ”, and

(b) omit paragraph (b) and the word “and” preceding it.

(7) In subsection (4A)—

(a) for “Commission” substitute “ inspector ”, and

(b) for “it” substitute “ the inspector ”.

6

In section 15 (Secretary of State's powers)—

(a) omit subsection (10), and

(b) in subsections (11) and (12) omit “or (10)”.

7

Omit section 22(1) (Audit Commission).

8

In section 25(2) (coordination of inspections: persons to whom the section applies), for paragraph (a) substitute—

(a) an inspector or assistant inspector appointed under section 10(1) or (2);

9

Omit section 26(3) (consultation with Audit Commission before issuing guidance).

10

In section 33 (grants to Audit Commission and Wales Audit Office) omit subsections (2) and (3)(a).

11

On the coming into force of the repeal (by the Welfare Reform Act 2012) of section 139D of the Social Security Administration Act 1992 omit—

(a) section 13(4A) of the Local Government Act 1999, and

(b) the amendments made to it by paragraph 5(7) of this Schedule.

SCHEDULE 11

Information to which this Schedule applies

1

(1) This Schedule applies to information relating to a particular body or person—

(a) that is obtained by a local auditor, or a person acting on behalf of a local auditor, under or by virtue of this Act or in the course of an audit under this Act, or

(b) that is obtained by an inspector or an assistant inspector, or a person acting on behalf of an inspector or an assistant inspector, under Part 1 of the Local Government Act 1999 (inspection of best value authorities) or in the course of an inspection under that Part.

(2) This Schedule also applies to information relating to a particular body or person that is obtained by an authority within sub-paragraph (3) in connection with the exercise of the authority's functions under or by virtue of this Act.

(3) Those authorities are—

(a) a recognised supervisory body,

(b) a recognised qualifying body,

(c) a body performing functions for the purposes of arrangements within paragraph 23(1) (independent monitoring of certain audits) or 24(1) (independent investigation of public interest cases) of Schedule 10 to the Companies Act 2006 as it has effect by virtue of Schedule 5,

(d) the Secretary of State, and

(e) a body designated by the Secretary of State under section 1252 of the Companies Act 2006 (delegation of the Secretary of State's functions) as it has effect by virtue of Schedule 5.

General bar on disclosure and exceptions

2

(1) Information to which this Schedule applies may not be disclosed except—

(a) with the consent of the body or person to whom the information relates,

(b) for the purposes of any functions of a person under or by virtue of this Act or Part 1 of the Local Government Act 1999,

(d) in the case of information relating to a health service body, for the purposes of—

(i) the functions of the Secretary of State, NHS England or the Comptroller and Auditor General under the National Health Service Act 2006, or

(ii) the functions of the Welsh Ministers under Chapter 4 of Part 2 of the Health and Social Care (Community Health and Standards) Act 2003,

(e) to Her Majesty's Chief Inspector of Education, Children's Services and Skills for the purposes of the Chief Inspector's functions under Chapter 4 of Part 8 of the Education and Inspections Act 2006,

(f) for the purposes of the functions of the Regulator of Social Housing under Part 2 of the Housing and Regeneration Act 2008,

(g) for the purposes of the functions of the Secretary of State relating to social security,

(h) for the purposes of any function of the Auditor General for Wales under the Public Audit (Wales) Act 2004,

(i) to the Mayor of London, where the information relates to the Greater London Authority or a functional body,

(j) for the purposes of the functions of the Public Services Ombudsman for Wales under Part 3 of the Local Government Act 2000, or

(k) for the purposes of the functions of a monitoring officer under that Part or regulations made under that Part.

(2) This paragraph does not prohibit the disclosure of information if the information is or has been available to the public from any other source.

(3) This paragraph does not limit the circumstances in which information may be disclosed apart from this Schedule (and see in particular section 17 of the Anti-terrorism, Crime and Security Act 2001 (extension of disclosure powers under other Acts: criminal proceedings and investigations)).

Further exceptions

3

(1) A person who is, or acts on behalf of a person who is, a public authority for the purposes of the Freedom of Information Act 2000 may also disclose information to which this Schedule applies unless the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the person by or under an enactment.

(2) A local auditor, or a person acting on the auditor's behalf, may also disclose information to which this Schedule applies except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the auditor by or under an enactment.

4

(1) A person who does not fall within paragraph 3 may also disclose information to which this Schedule applies in accordance with consent given by a local auditor under this paragraph.

(2) A person requesting consent (“the applicant”) must make a request for consent which—

(a) is in writing,

(b) states the name of the applicant and an address for correspondence,

(d) identifies the person to whom the information will be disclosed.

(3) Consent must be given except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on a local auditor by or under an enactment.

(4) Consent may be given or refused orally or in writing; but where it is given or refused orally the consent or refusal must be confirmed in writing.

(5) A refusal (or, where the refusal is given orally, the confirmation of the refusal) must contain the reasons for the refusal.

(6) A local auditor to whom a request for consent is made must give or refuse consent not later than the twentieth working day following the day on which the request is received.

(7) “Working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.

Offence of wrongful disclosure

5

(1) A person who discloses information in breach of this Schedule is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(2) If section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force on or before the day on which this Act is passed—

(a) section 85 of that Act (removal of limit on certain fines on conviction by magistrates' court) applies in relation to the offence in sub-paragraph (1) as if it were a relevant offence (as defined in section 85(3) of that Act), and

(b) regulations described in section 85(11) of that Act may amend or otherwise modify sub-paragraph (1).

Meaning of “enactment”

6

In this Schedule “enactment” includes—

(a) an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales,

(b) an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament, and

SCHEDULE 12

Public Health Act 1875 (c. 55)

1

In section 265 of the Public Health Act 1875 (protection of members etc of authorities: exception for liability under section 17 or 18 of the Audit Commission Act 1998), omit the words from “Provided that” to “Audit Commission Act 1998”.

Prison Act 1952 (c. 52)

2

(1) Schedule A1 to the Prison Act 1952 (further provision about Her Majesty's Chief Inspector of Prisons) is amended as follows.

(2) In paragraph 2(2) (duty to consult on inspection programme or inspection framework) omit paragraph (h) (the Audit Commission).

(3) In paragraph 3(2) (power to prevent inspection by other person or body) omit paragraph (e) (the Audit Commission).

(4) In paragraph 4 (duty to co-operate) omit paragraph (h) (the Audit Commission).

(5) In paragraph 6 (assistance for other public authorities)—

(a) after sub-paragraph (1) insert—

(1A) The Chief Inspector may do anything the Chief Inspector thinks appropriate to facilitate the carrying out of an inspection under section 10 of the Local Government Act 1999 (inspection of best value authorities).

, and

(b) for sub-paragraph (2) substitute—

(2) Anything done under this paragraph may be done on such terms (including terms as to payment) as the Chief Inspector thinks fit.

Transport Act 1968 (c. 73)

3

In section 14 of the Transport Act 1968 (accounts of Passenger Transport Executives), for the subsection (3) that extends to England and Wales substitute—

(3) As soon as the accounts of the Executive for any accounting period have been audited in accordance with the Local Audit and Accountability Act 2014, they must send a copy of the statement of accounts prepared by them for that period under section 3 of that Act, together with a copy of the auditor's opinion on that statement— (a) to the Secretary of State, (b) to the Authority, and (c) to each of the councils of the districts comprised in the county which is coterminous with or includes the Executive's area.

Local Government Act 1972 (c. 70)

4

The Local Government Act 1972 is amended as follows.

5

In section 86(1)(b) (disqualifications from being local authority member that do not trigger a declaration of vacancy), for the words from “under the Audit Commission Act 1998” to “or by virtue of” substitute “ under section 79 of the Local Government Act 2000 or section 34 of the Localism Act 2011 or by virtue of ”.

6

In section 87(1)(d) (date of vacancy in local authority membership in case of disqualification under the Audit Commission Act 1998)—

(a) for the words from “under the Audit Commission Act 1998” to “or by virtue of a” substitute “ by virtue of a ”, and

(b) omit “relevant order or decision under that Act or (as the case may be) that”.

7

In section 137(7A) (requirement for separate account for expenditure under that section)—

(a) for “section 14 of the Audit Commission Act 1998 (rights of inspection)” substitute “ section 25 of the Local Audit and Accountability Act 2014 (inspection of statements of accounts etc) ”, and

(b) for “regulations under section 27” substitute “ section 3(3) ”.

8

Section 246(15) of the Local Government Act 1972 continues to have effect with the amendment made by paragraph 5(5) of Schedule 5 to the Local Government Finance Act 1982, that is with the substitution for “Sections 154 to 168 above” of “Section 168 above”.

House of Commons Disqualification Act 1975 (c. 24)

9

In Part 3 of Schedule 1 to the House of Commons Disqualification Act 1975—

(a) omit the entry for the Controller of Audit appointed under paragraph 7(1) of Schedule 1 to the Audit Commission Act 1998, and

(b) omit the entry for any member of the Audit Commission for Local Authorities and the National Health Service in England in receipt of remuneration.

Local Government, Planning and Land Act 1980 (c. 65)

10

In section 2(7) of the Local Government, Planning and Land Act 1980 (recommended ways for local authorities to publish information), for paragraph (b) substitute—

(b) its inclusion in a statement of accounts prepared by an authority to which this section applies in accordance with section 3 of the Local Audit and Accountability Act 2014 or regulations under section 39 of the Public Audit (Wales) Act 2004 or in an abstract of accounts prepared by such an authority in accordance with regulations under section 105 of the Local Government (Scotland) Act 1973; or

Building Act 1984 (c. 55)

11

In section 115 of the Building Act 1984 (protection of members etc of authorities) omit subsection (3) (exception for liability under section 17 or 18 of the Audit Commission Act 1998).

Further Education Act 1985 (c. 47)

12

In section 3(4) of the Further Education Act 1985 (duty of local authorities to keep accounts in addition to accounts under Audit Commission Act 1998), for “section 27 of the Audit Commission Act 1998” substitute “ section 3 of the Local Audit and Accountability Act 2014 ”.

Transport Act 1985 (c. 67)

13

(1) Section 76 of the Transport Act 1985 (audit of accounts of public transport companies) is amended as follows.

(2) For subsection (1) substitute—

(1A) In a case where a public transport company's controlling authority are— (a) a county council or county borough council in Wales, or (b) a composite authority of which both or all the constituent councils are county councils or county borough councils in Wales, it shall be the duty of the controlling authority to exercise their control over that company so as to ensure that the company appoints as auditors of the company only persons who, in addition to meeting the requirements of Part 42 of the Companies Act 2006 (statutory auditors), are approved for appointment as such auditors by the Auditor General for Wales. (1B) In any other case, it shall be the duty of a public transport company's controlling authority to exercise their control over that company so as to ensure that the company appoints as auditors of the company only persons who meet the requirements of Part 42 of the Companies Act 2006 (statutory auditors).

(3) In subsection (2), after “(1)” insert “ or (as the case may be) (1A) ”.

Housing Associations Act 1985 (c. 69)

14

In section 75 of the Housing Associations Act 1985 (general functions) omit subsections (1A) and (1B) (function of the Housing Corporation of giving assistance to the Audit Commission).

Local Government Act 1986 (c. 10)

15

In section 5(4) of the Local Government Act 1986 (separate account of expenditure on publicity: application of section 27(1)(e) of the Audit Commission Act 1998 to right of inspection) for “section 27(1)(e) of the Audit Commission Act 1998” substitute “ section 32(1)(e) of the Local Audit and Accountability Act 2014 ”.

Airports Act 1986 (c. 31)

16

The Airports Act 1986 is amended as follows.

17

(1) Section 22 (other local authority capital controls in England and Wales) is amended as follows.

(2) For subsection (5) substitute—

(5) In a case where the controlling authority of a public airport company are— (a) a county council or county borough council in Wales, or (b) a composite authority of which both or all the constituent councils are county councils or county borough councils in Wales, it shall be the duty of the controlling authority to exercise their control over the public airport company so as to ensure that the company appoints as auditors of the company only persons who, in addition to meeting the requirements of Part 42 of the Companies Act 2006 (statutory auditors), are approved for appointment as such auditors by the Auditor General for Wales. (5A) In any other case, it shall be the duty of the controlling authority of a public airport company to exercise their control over the company so as to ensure that the company appoints as auditors of the company only persons who meet the requirements of Part 42 of the Companies Act 2006 (statutory auditors).

(3) In subsection (6), after “(5)” insert “ or (as the case may be) (5A) ”.

18

In section 24(3)(a) (provision of services by principal council for public airport companies: requirement for separate account)—

(a) for “section 14 of the Audit Commission Act 1998 (rights of inspection)” substitute “ section 25 of the Local Audit and Accountability Act 2014 (inspection of statements of accounts etc) ”, and

(b) for “regulations under section 27” substitute “ section 3(3) ”.

Norfolk and Suffolk Broads Act 1988 (c. 4)

19

In section 17 of the Norfolk and Suffolk Broads Act 1988 (accounts and auditing), in the second subsection (11), for “section 27 of the Audit Commission Act 1998 (accounts and audit regulations)” substitute “ section 32 of the Local Audit and Accountability Act 2014 (accounts and audit regulations) ”.

Education Reform Act 1988 (c. 40)

20

The Education Reform Act 1988 is amended as follows.

21

In section 124B, omit subsection (5) (duty of certain higher education corporations to consult Audit Commission before appointing auditor in respect of first financial year).

22

In paragraph 18 of Schedule 7 (higher education corporations)—

(a) omit sub-paragraph (4) (duty of certain higher education corporations to consult Audit Commission before appointing auditor in respect of first financial year),

(b) in sub-paragraph (5) for “that sub-paragraph” substitute “ sub-paragraph (3) above ”, and

“financial year” means— (a) the period commencing with the date on which the corporation is established and ending with the second 31st March following that date, and (b) each successive period of twelve months.

Local Government and Housing Act 1989 (c. 42)

23

(1) Section 11 of the Local Government and Housing Act 1989 is amended as follows.

(2) In subsection (1)—

(a) omit “section 79 of the Local Government Act 1985 (public inspection of accounts etc) or in”, and

(b) for “(which makes corresponding provision for Scotland)” insert “ (public inspection of accounts etc) ”.

(3) In subsection (3) (confidentiality of staff records: definitions), in the definition of “relevant body” omit—

(a) “the Audit Commission Act 1998 or”, and

(b) “or, as the case may be, the Common Council of the City of London”.

24

(1) Until the coming into force of the repeal of Part 5 of the Local Government and Housing Act 1989 by section 216(1) of the Local Government and Public Involvement in Health Act 2007, section 70 of the Local Government and Housing Act 1989 (requirements for companies under control or subject to influence of local authorities) has effect with the following modifications.

(2) In each of subsections (2) and (4), for “the Audit Commission Act 1998” substitute “ the Local Audit and Accountability Act 2014 ”.

(3) In subsection (5) omit “or of the Audit Commission for Local Authorities and the National Health Service in England,”.

Town and Country Planning Act 1990 (c. 8)

25

In section 2(6B) of the Town and Country Planning Act 1990 (application of certain provisions to joint planning boards) omit paragraph (a).

Environmental Protection Act 1990 (c. 43)

26

In paragraph 5 of Schedule 3 to the Environmental Protection Act 1990 (protection of members etc of authorities) omit the words “(other than any liability under section 17 or 18 of the Audit Commission Act 1998 (powers of district auditor and court))”.

27

The Social Security Administration Act 1992 is amended as follows.

28

In section 123(8) (unauthorised disclosure of information relating to particular persons: “persons employed in audit” etc)—

(a) after paragraph (jza) insert—

(jzb) a local auditor within the meaning of the Local Audit and Accountability Act 2014;

, and

(b) omit paragraph (ja).

29

Omit section 139BA (interaction with Audit Commission).

30

In section 117(8) of the Social Security Administration (Northern Ireland) Act 1992 (unauthorised disclosure of information relating to particular persons: Audit Commission)—

(a) omit paragraph (gb), and

(b) after paragraph (gc) insert—

(gd) a local auditor within the meaning of the Local Audit and Accountability Act 2014; (ge) the Auditor General for Wales and any member of the Auditor General's staff; (gf) any member of the staff of the Wales Audit Office, and any person providing services to that Office;

Police Act 1996 (c. 16)

31

(1) Schedule 4A to the Police Act 1996 (further provisions about Her Majesty's Inspectors of Constabulary) is amended as follows.

(2) In paragraph 2(2) (duty to consult on inspection programme or inspection framework) omit paragraph (h) (the Audit Commission).

(3) In paragraph 3(2) (power to prevent inspection by other person or body) omit paragraph (e) (the Audit Commission).

(4) In paragraph 4 (duty to co-operate) omit paragraph (h) (the Audit Commission).

(5) In paragraph 6 (assistance for other public authorities)—

(a) after sub-paragraph (1) insert—

(1A) The chief inspector of constabulary may do anything the chief inspector thinks appropriate to facilitate the carrying out of an inspection under section 10 of the Local Government Act 1999 (inspection of best value authorities).

, and

(b) for sub-paragraph (2) substitute—

(2) Anything done under this paragraph may be done on such terms (including terms as to payment) as the chief inspector of constabulary thinks fit.

Noise Act 1996 (c. 37)

32

The Noise Act 1996 is amended as follows.

33

In section 12 (protection of members etc of authorities) omit subsection (2) (exception for liability under section 17 or 18 of the Audit Commission Act 1998).

34

In section 14(4) (application of Act to Northern Ireland), in paragraph (g), for “for subsection (2) there is substituted” substitute “ after subsection (1) there is inserted ”.

Local Government (Contracts) Act 1997 (c. 65)

35

(1) Section 8 of the Local Government (Contracts) Act 1997 (audit reviews) is amended as follows.

(2) In subsection (1)—

(a) in paragraph (a), for “section 17 of the Audit Commission Act 1998” substitute “ section 28 of the Local Audit and Accountability Act 2014 ”,

(b) omit paragraphs (b) and (c), and

(3) Omit subsection (2).

Local Government Act 1999 (c. 27)

36

(1) Section 23 of the Local Government Act 1999 (accounts of best value authorities) is amended as follows.

(2) In subsection (4) omit paragraph (a).

(3) In subsection (7) for “an auditor appointed by the Audit Commission” substitute “ a local auditor appointed in accordance with the Local Audit and Accountability Act 2014 or provision made under it ”.

Greater London Authority Act 1999 (c. 29)

37

The Greater London Authority Act 1999 is amended as follows.

38

In section 7(b) (disqualifications from being an Assembly member that do not trigger a declaration of vacancy) omit sub-paragraph (i) (disqualification under the Audit Commission Act 1998).

39

In section 9(1)(f) (date of vacancy in Assembly membership in case of disqualification under the Audit Commission Act 1998)—

(a) omit “the Audit Commission Act 1998 or”, and

(b) omit “that Act of 1998 or”.

40

In section 14(a) (disqualifications from being Mayor that do not trigger a declaration of vacancy) omit sub-paragraph (i) (disqualification under the Audit Commission Act 1998).

41

In section 21(1)(e) (disqualification from election as Assembly member or the Mayor) omit sub-paragraph (ii) and the “or” immediately preceding that sub-paragraph (disqualification under the Audit Commission Act 1998).

42

In section 125(2) (certification of information)—

(a) omit “in one or both of the following ways”, and

(b) omit paragraph (b) and the “and” which precedes it.

43

(1) Section 134 (summary statement of accounts of Authority and other bodies) is amended as follows.

(2) In subsection (4) (application of section 14 of the Audit Commission Act 1998 to summary statement of accounts)—

(a) for “Section 14 of the Audit Commission Act 1998 (inspection of statements of accounts and auditors' reports)” substitute “ Section 25 of the Local Audit and Accountability Act 2014 (inspection of statements of accounts etc) ”, and

(b) for “regulations under section 27” substitute “ section 3(3) ”.

(3) In subsection (5) (disapplication of public inspection etc provisions in Audit Commission Act 1998 in relation to summary statement of accounts), for “Sections 15 to 24 of the Audit Commission Act 1998” substitute “ Sections 26 to 31 of the Local Audit and Accountability Act 2014, and Schedule 8 to that Act ”.

(4) In subsection (6) (application of section 27 of the Audit Commission Act 1998 to summary statement of accounts)—

(a) for “Section 27 of the Audit Commission Act 1998” substitute “ Section 32 of the Local Audit and Accountability Act 2014 ”, and

(b) omit “accounts or”.

Crown Prosecution Service Inspectorate Act 2000 (c. 10)

44

(1) The Schedule to the Crown Prosecution Service Inspectorate Act 2000 (further provisions about Her Majesty's Chief Inspector of the Crown Prosecution Service) is amended as follows.

(2) In paragraph 2(2) (duty to consult on inspection programme or inspection framework) omit paragraph (h) (the Audit Commission).

(3) In paragraph 4 (duty to co-operate) omit paragraph (h) (the Audit Commission).

(4) In paragraph 6 (assistance for other public authorities)—

(a) after sub-paragraph (1) insert—

(1A) The Chief Inspector may do anything the Chief Inspector thinks appropriate to facilitate the carrying out of an inspection under section 10 of the Local Government Act 1999 (inspection of best value authorities).

, and

(b) for sub-paragraph (2) substitute—

(2) Anything done under this paragraph may be done on such terms (including terms as to payment) as the Chief Inspector thinks fit.

Freedom of Information Act 2000 (c. 36)

45

In Part 6 of Schedule 1 to the Freedom of Information Act 2000 (other public bodies and offices to which the Act applies) omit the entry for the Audit Commission for Local Authorities and the National Health Service in England.

Criminal Justice and Court Services Act 2000 (c. 43)

46

(1) Schedule 1A to the Criminal Justice and Court Services Act 2000 (further provisions about Her Majesty's Inspectorate of Probation) is amended as follows.

(2) In paragraph 2(2) (duty to consult on inspection programme or inspection framework) omit paragraph (h) (the Audit Commission).

(3) In paragraph 3(2) (power to prevent inspection by other person or body) omit paragraph (e) (the Audit Commission).

(4) In paragraph 4 (duty to co-operate) omit paragraph (h) (the Audit Commission).

(5) In paragraph 6 (assistance for other public authorities)—

(a) after sub-paragraph (1) insert—

(1A) The chief inspector may do anything the chief inspector thinks appropriate to facilitate the carrying out of an inspection under section 10 of the Local Government Act 1999 (inspection of best value authorities).

, and

(b) for sub-paragraph (2) substitute—

(2) Anything done under this paragraph may be done on such terms (including terms as to payment) as the chief inspector thinks fit.

Public Finance and Accountability (Scotland) Act 2000 (ASP 1)

47

(1) Section 26D of the Public Finance and Accountability (Scotland) Act 2000 (disclosure of results of data matching etc) is amended as follows.

(2) In subsection (4) for paragraph (b) substitute—

(b) the Secretary of State, (ba) the Minister for the Cabinet Office, (bb) a local auditor within the meaning of the Local Audit and Accountability Act 2014,

(3) In subsection (7) in the definition of “relevant NHS body” for paragraph (b) substitute—

(b) a body mentioned in paragraph (a), (b) or (c) of paragraph 4(12) of Schedule 9 to the Local Audit and Accountability Act 2014 (“relevant NHS body”);

Anti-terrorism, Crime and Security Act 2001 (c. 24)

48

In Part 1 of Schedule 4 to the Anti-terrorism, Crime and Security Act 2001 (extension of existing disclosure powers under other Acts)—

(a) omit paragraph 41 (application to Audit Commission Act 1998), and

(b) after paragraph 53E insert—

(53F) Paragraph 2 of Schedule 11 to the Local Audit and Accountability Act 2014.

Local Government Act 2003 (c. 26)

49

The Local Government Act 2003 is amended as follows.

50

(1) Section 21 (accounting practices) is amended as follows.

(2) In subsection (4) (enactments to which definition of proper practices applies) omit paragraph (d) (the Audit Commission Act 1998).

(3) For subsection (6) (local authorities to which the section applies) substitute—

(6) In this section, “local authority” includes— (a) a parish council, (b) a parish meeting of a parish which does not have a separate parish council, (c) a community council, (d) a Passenger Transport Executive, (e) the London Waste and Recycling Board, (f) charter trustees (within the meaning of the Local Audit and Accountability Act 2014), (g) a port health authority for a port health district that is wholly in England, (h) a conservation board established by order of the Secretary of State under section 86 of the Countryside and Rights of Way Act 2000, (i) a chief constable for a police force for a police area in England, (j) the Commissioner of Police of the Metropolis, (k) an internal drainage board for an internal drainage district— (i) wholly in England, or (ii) partly in England and partly in Wales, and (l) any other person or body which for the time being is a relevant authority for the purposes of the Local Audit and Accountability Act 2014 and— (i) is not listed in paragraphs (a) to (k) or section 23(1), (ii) is not a health service body (within the meaning of that Act), (iii) is not specified in regulations under section 23(2), and (iv) does not fall within a class of bodies so specified.

51

In section 22 (meaning of “revenue account” for the purposes of certain enactments), for subsection (3) (local authorities to which the section applies) substitute—

(3) In this section, “local authority” includes— (a) a parish council, (b) a parish meeting of a parish which does not have a separate parish council, (c) a community council, (d) a Passenger Transport Executive, (e) the London Waste and Recycling Board, (f) charter trustees (within the meaning of the Local Audit and Accountability Act 2014), (g) a port health authority for a port health district that is wholly in England, (h) a conservation board established by order of the Secretary of State under section 86 of the Countryside and Rights of Way Act 2000, (i) a chief constable for a police force for a police area in England, (j) the Commissioner of Police of the Metropolis, (k) an internal drainage board for an internal drainage district— (i) wholly in England, or (ii) partly in England and partly in Wales, and (l) any other person or body which for the time being is a relevant authority for the purposes of the Local Audit and Accountability Act 2014 and— (i) is not listed in paragraphs (a) to (k) or section 23(1), (ii) is not a health service body (within the meaning of that Act), (iii) is not specified in regulations under section 23(2), and (iv) does not fall within a class of bodies so specified.

52

In section 24 (by which, in the application of Part 1 to Wales, references to the Welsh Ministers are substituted for references to the Secretary of State), after subsection (1) insert—

(1A) Subsection (1) does not apply to section 21 to the extent that it confers functions on the Secretary of State in relation to a person or body that— (a) is a relevant authority for the purposes of the Local Audit and Accountability Act 2014, and (b) exercises functions in relation to an area that is partly in England and partly in Wales.

53

Omit section 99 (categorisation of English local authorities by reference to performance).

54

(1) Section 100 (exercise of powers by reference to authorities' performance categories) is amended as follows.

(2) Omit subsections (1) and (2).

(3) In subsection (3), for “those powers” substitute “ certain powers ”.

(4) Omit subsections (4) to (8).

55

The Health and Social Care (Community Health and Standards) Act 2003 is amended as follows.

56

In section 95 (studies as to economy, efficiency etc), omit subsection (4).

57

In section 148 (interpretation of Part 2) omit the definition of “the Audit Commission”.

Audit and Accountability (Northern Ireland) Order 2003 (SI 2003/418 (NI 5))

58

(1) Article 4D of the Audit and Accountability (Northern Ireland) Order 2003 (disclosure of results of data matching etc) is amended as follows.

(2) In paragraph (2)(b) after “body”, in each place, insert “ or person ”.

(3) In paragraph (3) after “bodies” insert “ and persons ”.

(4) In that paragraph, for sub-paragraph (a) substitute—

(a) the Secretary of State, (aa) the Minister for the Cabinet Office, (ab) a local auditor within the meaning of the Local Audit and Accountability Act 2014,

(5) In paragraph (4) after “body”, where it first occurs, insert “ or person ”.

(6) In paragraph (6)(b) for paragraph (ii) substitute—

(ii) a body mentioned in paragraph (a), (b) or (c) of paragraph 4(12) of Schedule 9 to the Local Audit and Accountability Act 2014 (“relevant NHS body”);

Public Audit (Wales) Act 2004 (c. 23)

59

The Public Audit (Wales) Act 2004 is amended as follows.

60

Omit section 43 (co-operation with Audit Commission).

61

Omit section 57 (provision of information to Audit Commission).

62

(1) Section 62 (co-operation) is amended as follows.

(2) Omit paragraph (b).

(3) In the heading (in its original form and as substituted by paragraph 61(3) of Schedule 4 to the Public Audit (Wales) Act 2013 (anaw 3)) omit “ , Audit Commission ”.

63

(1) Section 64D (disclosure of results of data matching etc) is amended as follows.

(2) In subsection (2)(b) after “body”, in each place, insert “ or person ”.

(3) In subsection (3) after “bodies” insert “ and persons ”.

(4) In that subsection, for paragraph (a) substitute—

(a) the Secretary of State, (aa) the Minister for the Cabinet Office, (ab) a local auditor within the meaning of the Local Audit and Accountability Act 2014,

(5) In subsection (4) after “body”, where it first occurs, insert “ or person ”.

(6) In subsection (6)(b) for sub-paragraph (ii) substitute—

(ii) a body mentioned in paragraph (a), (b) or (c) of paragraph 4(12) of Schedule 9 to the Local Audit and Accountability Act 2014 (“relevant NHS body”);

64

Omit sections 69 and 70 (transitional provision: local government bodies in Wales and Welsh NHS bodies).

65

(1) Schedule 3 (transfer schemes) is amended as follows.

(2) In paragraph 1(1), omit paragraph (b) and the “and” preceding it.

(3) In paragraph 2—

(a) at the end of paragraph (a) insert “ and ”,

(b) in paragraph (b) omit “in the case of an order containing a scheme within paragraph 1(1)(a),”, and

66

(1) The amendments of Schedule 3 to the Public Audit (Wales) Act 2004 by paragraph 65 do not affect—

(a) the transfers of property, rights and liabilities of the Audit Commission in accordance with a scheme under that Schedule, or

(b) the operation of that Schedule or of such a scheme in relation to those transfers.

(2) In this paragraph “the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England.

Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)

67

In section 16 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (grants to bodies concerned with accounting standards etc) after subsection (6) insert—

(6A) References in this section to Part 42 of the Companies Act 2006 or to paragraph 21, 22, 23(1) or 24(1) of Schedule 10 to that Act include that Part or paragraph as it has effect by virtue of Schedule 5 to the Local Audit and Accountability Act 2014 (which applies Part 42 with modifications in relation to audits of local authorities etc). (6B) The reference in the definition of “professional accountancy body” in subsection (5) to section 1220 of the Companies Act 2006 includes a reference to section 1219 of that Act as it has effect by virtue of Schedule 5 to the Local Audit and Accountability Act 2014.

Children Act 2004 (c. 31)

68

In section 20(4) of the Children Act 2004 (joint area review: persons to whom that section applies) omit paragraph (e).

Education and Inspections Act 2006 (c. 40)

69

(1) Schedule 13 to the Education and Inspections Act 2006 (interaction between Her Majesty's Chief Inspector of Education, Children's Services and Skills and other authorities) is amended as follows.

(2) In paragraph 1 (meaning of inspection authorities)—

(a) in sub-paragraph (2)—

(i) at the end of paragraph (d) insert “ , and ”, and

(ii) omit paragraph (h) and the “and” preceding it, and

(b) in sub-paragraph (3), for paragraph (f) substitute—

(f) the Care Quality Commission.

(3) In paragraph 8 (advice or assistance for other public authorities)—

(a) after sub-paragraph (1) insert—

(1A) The Chief Inspector may do anything the Chief Inspector thinks appropriate to facilitate the carrying out of an inspection under section 10 of the Local Government Act 1999 (inspection of best value authorities).

, and

(b) for sub-paragraph (2) substitute—

(2) Anything done under this paragraph may be done on such terms as the Chief Inspector thinks fit.

(4) In paragraph 10(a) (charges for advice or assistance) for “providing advice or assistance” substitute “ doing anything ”.

National Health Service Act 2006 (c. 41)

70

The National Health Service Act 2006 is amended as follows.

71

In Schedule 1A (clinical commissioning groups), in paragraph 17(5), for the words from “Audit Commission Act 1998” to the end substitute “ Local Audit and Accountability Act 2014 ”.

72

Schedule 7 (constitution of public benefit corporations: auditors) is amended as follows.

73

(1) Paragraph 23 is amended as follows.

(2) In sub-paragraph (3)—

(a) after “may be” insert “ an individual or a firm ”, and

(b) omit paragraphs (a) to (c).

(3) In sub-paragraph (4)—

(a) after paragraph (a) insert—

(aa) eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or

(b) omit paragraph (b), and

(4) Omit sub-paragraph (5).

(5) In sub-paragraph (7)—

(a) omit the definition of “the Audit Commission” (and the “and” which follows it), and

(b) in the definition of “firm” for “the Audit Commission Act 1998 (see section 51(3) of that Act)” substitute “ section 1261(1) of the Companies Act 2006 ”.

74

(1) Paragraph 24 is amended as follows.

(2) After sub-paragraph (4) insert—

(4A) The auditor must, in carrying out functions in relation to the accounts— (a) comply with the code of audit practice applicable to the accounts that is for the time being in force (see Schedule 6 to the Local Audit and Accountability Act 2014), and (b) have regard to guidance issued by the Comptroller and Auditor General under paragraph 9 of that Schedule (as it has effect by virtue of paragraph 10(6) of that Schedule). (4B) The auditor of the accounts must comply with any directions given by the Secretary of State as to arrangements to monitor the standard of the work of auditors in the performance of audits under this paragraph (including arrangements to inspect that work). (4C) The arrangements mentioned in sub-paragraph (4B) may include arrangements made by the regulator or by any other person the Secretary of State considers appropriate.

(3) Omit sub-paragraph (5).

75

In Schedule 15 (accounts and audit of certain NHS bodies), in paragraph 4—

(a) in sub-paragraph (2) for the words from “Audit Commission Act 1998” to the end substitute “ Local Audit and Accountability Act 2014 ”, and

(b) omit sub-paragraph (4).

76

(1) Until the repeal of Chapter 3 of Part 2 of the National Health Service Act 2006 by section 179 of the Health and Social Care Act 2012 is fully in force, Schedule 4 to the National Health Service Act 2006 (NHS trusts) has effect with the following modifications.

(2) In paragraph 12 (reports and other information)—

(a) in sub-paragraph (2)(b) for “section 8 of the Audit Commission Act 1998 (c. 18) or paragraph 19 of Schedule 8 to the Government of Wales Act 2006 (c. 32)” substitute “ paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014 ”, and

(b) in sub-paragraph (2A) for “section 8 of the Audit Commission Act 1998” substitute “ paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014 ”.

National Health Service (Wales) Act 2006 (c. 42)

77

In paragraph 12(2)(b) of Schedule 3 to the National Health Service (Wales) Act 2006 (NHS trusts established under section 18 of that Act: reports and other information) omit “section 8 of the Audit Commission Act 1998 (c. 18) or”.

Companies Act 2006 (c. 46)

78

In Part 1 of Schedule 11A to the Companies Act 2006 (specified persons for the purposes of the disclosure provisions in section 1224A of that Act), after paragraph 17 insert—

(17A) A recognised supervisory body as defined in section 1217(4) and Schedule 10 as they have effect by virtue of Schedule 5 to the Local Audit and Accountability Act 2014. (17B) A recognised qualifying body as defined in section 1219(13) as it has effect by virtue of that Schedule. (17C) A body designated by the Secretary of State under section 1252 (delegation of the Secretary of State's functions) as it has effect by virtue of that Schedule. (17D) A body with which a recognised supervisory body within the meaning of that Act is participating in arrangements for the purposes of paragraph 23 (independent monitoring of certain audits) or 24 (independent investigation of public interest cases) of Schedule 10 as it has effect by virtue of that Schedule.

Serious Crime Act 2007 (c. 27)

79

In paragraph 9 of Schedule 13 to the Serious Crime Act 2007 (modification of section 32D(8)(b) of the Audit Commission Act 1998 pending increase in magistrates' court sentencing powers) omit paragraph (a).

Local Government and Public Involvement in Health Act 2007 (c. 28)

80

The Local Government and Public Involvement in Health Act 2007 is amended as follows.

81

Omit section 148 (Benefit Fraud Inspectorate: transfers to the Audit Commission).

82

In section 212(7) (entities controlled by local authorities: definitions)—

(a) in the definition of “English local authority” after “England” insert “ , and includes a local authority which exercises functions in relation to an area which is partly in England and partly in Wales ”,

(b) for the definition of “financial year” substitute—

“financial year” means a period for which— (a) a statement of accounts of the local authority must be prepared by reason of section 3 of the Local Audit and Accountability Act 2014, or (b) accounts of the local authority must be prepared by reason of section 13 of the Public Audit (Wales) Act 2004;

, and

(b) in the case of a body in Wales, is required to prepare statements of accounts by regulations made under section 39 of the Public Audit (Wales) Act 2004;

83

(1) Section 214 (further provision about orders under section 212) is amended as follows.

(2) In subsection (1)—

(a) after “section 212” insert “ made by the Welsh Ministers ”,

(b) before “local authority” insert “ Welsh ”, and

(3) Omit subsection (2).

(4) In subsection (9) after “qualifying person” insert— “ Welsh local authority; ”.

(5) Omit subsection (10).

84

Omit Schedule 10 (Benefit Fraud Inspectorate: transfer schemes).

85

(1) The repeals of section 148 of and Schedule 10 to the Local Government and Public Involvement in Health Act 2007 by paragraphs 81 and 84 do not affect—

(a) the transfers of property, rights and liabilities of the Secretary of State or a person authorised under section 139A of the Social Security Administration Act 1992 to the Audit Commission by a scheme under that section and that Schedule, or

(b) the operation of that section and that Schedule or of such a scheme in relation to those transfers.

(2) Sub-paragraph (1) is subject to the provisions of a transfer scheme under paragraph 1 of Schedule 1 (transfer of property, rights and liabilities to Audit Commission).

(3) In this paragraph “the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England.

86

The Health and Social Care Act 2008 is amended as follows.

87

Omit section 56 (role of Audit Commission in undertaking or promoting health care studies).

88

(1) Schedule 4 (interaction between Care Quality Commission and other authorities) is amended as follows.

(2) In paragraph 1 (meaning of inspection authorities)—

(a) in sub-paragraph (2)—

(i) at the end of paragraph (d) insert “ , and ”, and

(ii) omit paragraph (g) and the “and” preceding it, and

(b) in sub-paragraph (3)—

(i) at the end of paragraph (d) insert “ , and ”, and

(ii) omit paragraph (g) and the “and” preceding it.

(3) In paragraph 9 (advice or assistance for other public authorities)—

(a) after sub-paragraph (1) insert—

(1A) The Commission may do anything it thinks appropriate to facilitate the carrying out of an inspection under section 10 of the Local Government Act 1999 (inspection of best value authorities).

, and

(b) for sub-paragraph (2) substitute—

(2) Anything done under this paragraph may be done on such terms, including terms as to payment, as the Commission thinks fit.

Housing and Regeneration Act 2008 (c. 17)

89

The Housing and Regeneration Act 2008 is amended as follows.

90

Omit section 106A (co-operation between the Regulator of Social Housing and the Audit Commission).

91

In section 128(4)(a) (duty of local authority which is registered provider of social housing to send reports under section 8 of the Audit Commission Act 1998 to the Regulator), for “any immediate report under section 8 of the Audit Commission Act 1998 (immediate and other reports in the public interest)” substitute “ any report under paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014 (public interest reports) ”.

92

In section 196(1) (duty of Regulator to consult listed bodies before setting standards etc) omit paragraph (d) (the Audit Commission).

93

In section 197(4) (duty of Secretary of State to consult listed bodies before giving direction to Regulator) omit paragraph (c).

94

In section 201 (arrangements by Regulator for inspections by third party) omit subsection (7A) (inspections treated as carried out by regulator for purposes of Schedule 2A to the Audit Commission Act 1998).

95

(1) Section 210A (extraordinary report: local authorities) is amended as follows.

(2) In subsection (1), for the words from “the Audit Commission” to the end substitute “ the regulator may require the local authority to allow its accounts, so far as they relate to the provision of social housing, to be audited by a local auditor appointed by the regulator. ”

(3) After subsection (1) insert—

(1A) The regulator may not appoint a local auditor to audit the accounts of a local authority if that person— (a) is the person (or one of the persons) appointed under or by virtue of the Local Audit and Accountability Act 2014 to audit the authority's accounts, or (b) was the person (or one of the persons) who carried out the most recent completed audit of the authority's accounts under or by virtue of that Act. (1B) Sections 20(1), (2), (5) and (6), 22 and 23 of the Local Audit and Accountability Act 2014 (local auditors' general duties and right to documents etc) apply in relation to an audit under this section as they apply in relation to an audit of the local authority under or by virtue of that Act. (1C) On completion of the audit under this section, the local auditor must report to the regulator about such matters and in such form as the regulator determines.

(4) Omit subsections (2) and (3).

(5) In subsection (4) for “Audit Commission's costs of preparing the report” substitute “ costs of the audit (including the local auditor's remuneration) ”.

(6) For subsection (5) substitute—

(5) In this section— - “accounts” has the meaning given by section 4 of the Local Audit and Accountability Act 2014; - “local auditor” means a person who is eligible for appointment under or by virtue of the Local Audit and Accountability Act 2014 as an auditor of the local authority's accounts.

(7) In the heading, for “report” substitute “ audit ”.

96

In section 249(1) (management transfer) after “section 210” insert “ or 210A ”.

Local Democracy, Economic Development and Construction Act 2009 (c. 20)

97

Chapter 3 of Part 2 of the Local Democracy, Economic Development and Construction Act 2009 (audit of entities connected with local authorities) is amended as follows.

98

(1) Section 36 (overview of Chapter) is amended as follows.

(2) In subsection (1)—

(a) for “an audit authority” substitute “ the Auditor General for Wales ”, and

(b) omit “English or”.

(3) Omit subsections (2) and (4).

(4) In subsection (6)(b) omit “section 27 of the Audit Commission Act 1998 (c. 18) or”.

99

In section 37 (notification duties of local authorities) omit subsection (1).

100

(1) Section 38 (power to appoint auditor) is amended as follows.

(2) In subsection (1), for “an audit authority” substitute “ the Auditor General for Wales ”.

(3) In subsection (3)(b)(ii)—

(a) for “audit authority” substitute “ Auditor General for Wales ”, and

(b) for “37(1)(a) or (2)(a)” substitute “ 37(2)(a) ”.

(4) Omit subsection (4).

(5) In subsection (6), for “appointing audit authority” substitute “ Auditor General for Wales ”.

(6) Omit subsection (7).

(7) In subsection (8), for “appointing audit authority” substitute “ Auditor General for Wales ”.

101

(1) Section 39 (power to appoint replacement auditor) is amended as follows.

(2) In subsection (1) for “an audit authority” substitute “ the Auditor General for Wales ”.

(3) For the remaining references to “audit authority” substitute “ Auditor General for Wales ”.

102

(1) Section 40 (exclusions from power to appoint auditor) is amended as follows.

(2) In subsection (1), for “An audit authority” substitute “ The Auditor General for Wales ”.

(3) In each of subsections (2) to (4), for “appointing audit authority” substitute “ Auditor General for Wales ”.

(4) In subsection (5) for “audit authority” substitute “ Auditor General for Wales ”.

103

In section 41(1) (persons who may be appointed as auditor)—

(a) in paragraph (a), for “appointing audit authority” substitute “ Auditor General for Wales ”, and

(b) in paragraph (b), for “that authority” substitute “ the Auditor General for Wales ”.

104

(1) Section 42 (terms of appointment of auditor) is amended as follows.

(2) In subsection (5), for “appointing audit authority” substitute “ Auditor General for Wales ”.

(3) Omit subsection (6).

105

(1) Section 43 (right of entity to appoint auditor to conduct statutory audit) is amended as follows.

(2) In each of subsections (3), (5) and (7), for “audit authority” substitute “ Auditor General for Wales ”.

(3) In subsection (8)—

(a) for “an audit authority” substitute “ the Auditor General for Wales ”,

(b) in paragraph (a), for “audit authority” substitute “ Auditor General for Wales ”, and

(b) the Welsh Ministers.

106

In section 44(5)(b) (functions of auditor not appointed to conduct statutory audit: duty to send report to appointing audit authority), for “appointing audit authority” substitute “ Auditor General for Wales ”.

107

In section 45(4)(b) (duty of auditor to send public interest report to audit authority), for “audit authority” substitute “ Auditor General for Wales ”.

108

In section 46 (codes of practice) omit subsections (1) to (3).

109

(1) Section 50 (fees for appointment of auditor) is amended as follows.

(2) Omit subsection (1).

(3) In subsection (3), for “Audit Commission or the Wales Audit Office (as the case may be)” substitute “ Wales Audit Office ”.

(4) Omit subsection (4).

(5) In subsection (5)—

(a) omit “(4) or”, and

(b) for “Audit Commission or the Wales Audit Office (as the case may be)” substitute “ Wales Audit Office ”.

(6) In subsection (6), for “Audit Commission or the Wales Audit Office (as the case may be)” substitute “ Wales Audit Office ”.

(7) Omit subsections (8) and (9).

(8) In subsection (12)—

(a) for “Audit Commission or the Wales Audit Office (as the case may be)” in each place it occurs substitute “ Wales Audit Office ”, and

(b) for “(4) or (4A) (as the case may be)” substitute “ (4A) ”.

110

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Local Audit and Accountability Act 2014

Bar on delegation of functions relating to meetings

7

Publicity for meetings

8

Access to meetings and documents

9

Publicity for decisions under paragraph 5 or 6

10

SCHEDULE 8

Power to issue advisory notice

1

Service and withdrawal of notice

2

Effect of an advisory notice

3

Further provisions about advisory notices

4

SCHEDULE 9

Power to conduct data matching exercises

1

Mandatory provision of data

2

Voluntary provision of data

3

Disclosure of results of data matching etc

4

Publication

5

Fees for data matching

6

Code of data matching practice

7

Powers to amend this Schedule

8

SCHEDULE 10

1

2

3

4

5

6

7

8

9

10

11

SCHEDULE 11

Information to which this Schedule applies

1

General bar on disclosure and exceptions

2

Further exceptions

3

Disclosure with consent of local auditor

4

Offence of wrongful disclosure

5

Meaning of “enactment”

6

SCHEDULE 12

Public Health Act 1875 (c. 55)

1

Prison Act 1952 (c. 52)

2

Transport Act 1968 (c. 73)

3

Local Government Act 1972 (c. 70)

4

5

6

7

8

House of Commons Disqualification Act 1975 (c. 24)

9

Local Government, Planning and Land Act 1980 (c. 65)

10

Building Act 1984 (c. 55)

11

Further Education Act 1985 (c. 47)