|
| |
| | |
| | |
| |
| | | “(5A) | The consent or agreement of a parish meeting under subsection (5) |
|
| | | must be given by the parish meeting itself (and not by its chairman |
|
| | | on behalf of the parish meeting).’. |
|
| | |
| | | |
| | Schedule 5, page 44, line 31, leave out second ‘or’ and insert ‘and’. |
|
| | |
| | | |
| | Schedule 5, page 44, line 40, leave out ‘in accordance with regulations under’ and |
|
| | |
| | |
| | |
| | | |
| | Schedule 5, page 45, line 7, leave out paragraph (c) |
|
| | |
| | |
| | | |
| | Schedule 5, page 46, line 3, at end insert— |
|
| | | ‘(5A) | The requirements under section (5) must in particular take full account of the need |
|
| | | to understand the wider scope of public audit covering the audit of financial |
|
| | | statements, regulatory, propriety and value for money.’. |
|
| | |
| | | |
| | Schedule 5, page 46, leave out lines 9 to 19 and insert— |
|
| | | ‘(7) | A person holds an appropriate qualification for the purposes of this Chapter if, |
|
| | | immediately before the relevant time, the person was qualified for appointment |
|
| | | as an auditor under section 3 of the Audit Commission Act 1998 by virtue of the |
|
| | | person’s membership of a body listed in subsection (7) of that section. |
|
| | | (7A) | A person holds an appropriate qualification for the purposes of this Chapter if— |
|
| | | (a) | before the relevant time, the person began a course of study or practical |
|
| | | training leading to a professional qualification in accountancy offered by |
|
| | | a body listed in section 3(7) of the Audit Commission Act 1998, |
|
| | | (b) | the person would have been qualified for appointment as an auditor under |
|
| | | section 3 of that Act by virtue of subsection (5)(b) of that section if that |
|
| | | qualification had been obtained before that time, and |
|
| | | (c) | he person obtained that qualification within the period of 6 years |
|
| | | beginning with that time.’. |
|
| | |
| | | |
| | Schedule 5, page 46, line 20, leave out ‘subsection (7)’ and insert ‘subsections (7) |
|
| | |
| | |
| | | |
| | Schedule 5, page 49, line 1, at end insert— |
|
| | | ‘(7) | A person appointed under this section to conduct a second audit of the accounts |
|
| | | of a parish meeting, or to review and report on the first audit of such accounts, |
|
|
| |
| | |
| | |
| |
| | | must be appointed by the parish meeting itself (and not by its chairman on behalf |
|
| | | of the parish meeting).”’. |
|
| | |
| | | |
| | Schedule 5, page 51, line 36, leave out ‘7(1)’ and insert ‘4(1)(b)’. |
|
| | |
| | | |
| | Schedule 5, page 51, line 40, at end insert— |
|
| | | section 41(1) of the Local Audit |
| | | | | | and Accountability Act 2013”;’. |
| | |
|
| | |
| | | |
| | Schedule 5, page 55, line 38, at end insert ‘—(a)’. |
|
| | |
| | | |
| | Schedule 5, page 55, line 40, at end insert ‘, and |
|
| | | (b) | in paragraph 10(6) (requirement for auditor of body established by order |
|
| | | to be eligible for appointment as statutory auditor), for “a statutory |
|
| | | auditor” substitute “a local auditor, or a statutory auditor in accordance |
|
| | | with this Part of this Act as it has effect apart from its application by |
|
| | | virtue of Schedule 5 to the Local Audit and Accountability Act 2013.”’. |
|
| | |
| | |
| | |
| | | |
| | Clause 19, page 13, line 12, at end insert ‘, including through joint arrangements |
|
| | with other relevant bodies.’. |
|
| | |
| | |
| | | |
| | Clause 19, page 13, line 36, at end insert— |
|
| | | ‘(7) | A person providing commercial or consultancy services to an authority may not |
|
| | | |
| | | (8) | The audit of any commercial or consultancy services provided by a person |
|
| | | appointed as a local auditor must be subcontracted to a different local auditor.’. |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | |
| | | |
| | Clause 20, page 13, line 45, at end insert ‘, including through joint arrangements |
|
| | with other relevant bodies.’. |
|
| | |
| | |
| | | |
| | Clause 20, page 14, line 1, leave out paragraphs (d) and (e). |
|
| | |
| | | |
| | Clause 20, page 14, line 18, leave out from ‘must’ to end of line 23 and insert— |
|
| | | ‘(a) | enter on the accounts a certificate that the auditor has completed the audit |
|
| | | in accordance with this Act, and |
|
| | | (b) | make a report in accordance with subsection (5). |
|
| | | (5) | A report under subsection (4)(b)— |
|
| | | (a) | must contain the auditor’s opinion on the accounts, including on the |
|
| | | matters in subsection (1) or, as the case may be, subsection (3), but |
|
| | | (b) | must not contain the auditor’s opinion on the matter in subsection (1)(c) |
|
| | | or (3)(c) if the auditor is satisfied as to that matter.’. |
|
| | |
| | |
| | | |
| | Clause 21, page 15, line 28, at end insert— |
|
| | | ‘(8A) | A local auditor of the accounts of a parish meeting may only exercise the function |
|
| | | in subsection (7), so far as it applies to a person who is or was a member or officer |
|
| | | of a relevant authority, in relation to a person who is or was the chairman of the |
|
| | | parish meeting or the proper officer of the district council within whose area the |
|
| | | |
| | |
| | |
| | | |
| | Clause 22, page 16, line 14, at end insert— |
|
| | | ‘(4A) | Subsection (3) does not apply in relation to a parish meeting unless the offence is |
|
| | | alleged to have been committed by the chairman of the parish meeting or the |
|
| | | proper officer of the district council within whose area the parish lies.’. |
|
| | |
| | |
| | | |
| | Schedule 7, page 60, line 38, after ‘is’ insert ‘— |
|
| | | |
|
| |
| | |
| | |
| |
| | | (ii) | an entity connected with a functional body, or |
|
| | | |
| | |
| | | |
| | Schedule 7, page 61, line 14, leave out sub-paragraph (2). |
|
| | |
| | | |
| | Schedule 7, page 61, line 22, after ‘is’ insert ‘— |
|
| | | |
| | | (ii) | an entity connected with a functional body, or |
|
| | | |
| | |
| | | |
| | Schedule 7, page 62, line 4, at end insert— |
|
| | | ‘(3A) | Sub-paragraph (3)(a) does not apply in relation to a parish meeting.’. |
|
| | |
| | | |
| | Schedule 7, page 62, line 35, leave out sub-paragraph (8). |
|
| | |
| | | |
| | Schedule 7, page 63, line 2, leave out from ‘entity’ to end of line 4 and insert ‘, |
|
| | subject to sub-paragraph (2A).’. |
|
| | |
| | | |
| | Schedule 7, page 63, line 4, at end insert— |
|
| | | ‘(2A) | This paragraph applies to the Mayor’s Office for Policing and Crime where a |
|
| | | local auditor has made a report or recommendation relating to the Commissioner |
|
| | | of Police of the Metropolis regardless of whether the Office is a connected entity |
|
| | | or was such an entity at the time to which the report or recommendation relates.’. |
|
| | |
| | | |
| | Schedule 7, page 63, line 10, leave out from ‘authority’ to end of line 11. |
|
| | |
| | | |
| | Schedule 7, page 64, line 10, leave out sub-paragraph (2) and insert— |
|
| | | ‘(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.’. |
|
|
| |
| | |
| | |
| |
| | |
| | | |
| | Schedule 7, page 65, line 3, at end insert— |
|
| | | ‘(2A) | 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).’. |
|
| | |
| | | |
| | Schedule 7, page 65, line 29, at end insert— |
|
| | | ‘(5A) | Sub-paragraph (5) does not apply in relation to a parish meeting.’. |
|
| | |
| | |
| | | |
| | Clause 27, page 19, line 6, leave out from ‘may’ to end of line 7. |
|
| | |
| | | |
| | Clause 27, page 19, line 8, after ‘(a)’ insert ‘within the period of 6 weeks beginning |
|
| | with the day after that on which the person is notified of the decision,’. |
|
| | |
| | | |
| | Clause 27, page 19, line 9, after ‘(b)’ insert ‘within the period of 21 days beginning |
|
| | with the day after that on which the person receives those written reasons,’. |
|
| | |
| | | |
| | Clause 27, page 19, line 16, at end insert— |
|
| | | ‘(5A) | Subsection (5B) applies if a local auditor of the accounts of a relevant authority |
|
| | | incurs costs in determining whether to make an application under this section in |
|
| | | relation to the authority, but the application is not in fact made. |
|
| | | (5B) | The local auditor may recover the reasonable costs so incurred from the relevant |
|
| | | |
| | |
| | |
| | |
| | | |
| | Schedule 8, page 67, line 20, at end insert— |
|
| | | ‘(1A) | Where two or more auditors are appointed in relation to the accounts of a relevant |
|
| | | authority, other than a health service body, the power to issue an advisory notice |
|
| | | may be exercised by the auditors acting jointly, or by such one of them as they |
|
| | | |
|
| |
| | |
| | |
| |
| | |
| | | |
| | Schedule 8, page 68, line 31, at end insert— |
|
| | | ‘(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 |
|
| | | |
| | |
| | | |
| | Schedule 8, page 69, line 1, at end insert— |
|
| | | ‘(2A) | 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).’. |
|
| | |
| | | |
| | Schedule 8, page 69, line 7, leave out sub-paragraph (4) and insert— |
|
| | | ‘(4) | 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. |
|
| | | (4A) | Sub-paragraph (4)(a) applies regardless of whether the notice is in fact issued.’. |
|
| | |
| | | |
| | Schedule 8, page 69, line 10, leave out sub-paragraph (5). |
|
| | |
| | |
| | | |
| | Clause 30, page 20, line 9, at end insert— |
|
| | | ‘(5) | Subsection (6) applies if a local auditor of the accounts of a relevant authority |
|
| | | incurs costs in determining whether to make an application under this section in |
|
| | | relation to the authority, but the application is not in fact made. |
|
| | | (6) | The local auditor may recover the reasonable costs so incurred from the relevant |
|
| | | |
| | |
| | |
| | | |
| | Schedule 9, page 72, line 17, at end insert— |
|
| | | ‘(10A) | 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 |
|
| | | |
|
| |
| | |
| | |
| |
| | | (c) | an enactment contained in, or in an instrument made under, Northern |
|
| | | |
| | |
| | | |
| | Schedule 9, page 72, line 28, leave out paragraph (f) and insert— |
|
| | | ‘(f) | 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 |
|
| | | |
| | |
| | | |
| | Schedule 9, page 73, line 44, after ‘offenders,’ insert— |
|
| | | ‘(ba) | to assist in the prevention and detection of errors and inaccuracies,’. |
|
| | |
| | |
| | | |
| | Schedule 10, page 75, line 4, leave out ‘paragraphs (a) and (b)’ and insert |
|
| | |
| | |
| | | |
| | Schedule 10, page 75, line 10, leave out paragraph 5. |
|
| | |
| | | |
| | Schedule 10, page 75, line 29, leave out paragraph 7. |
|
| | |
| | | |
| | Schedule 10, page 75, line 34, leave out paragraph 10 and insert— |
|
| | | ‘10 | 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 |
|
| | | |
| | |
| | | |
| | Schedule 10, page 75, line 36, leave out ‘and (3A)’. |
|
| | |
| | | |
| | Schedule 10, page 75, line 36, leave out ‘and Auditor General for Wales’. |
|
| | |
| | | |
| | Schedule 10, page 75, line 38, leave out ‘Auditor General for Wales’ and insert |
|
| | |
|
