Local Audit and Accountability Bill [HL]

Page 43, line 21, leave out “1221 (approval of third country qualifications)”

Page 44, line 27, leave out paragraph 6

Page 46, line 3, at end insert—

“( )   The requirements 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.”

Page 49, leave out lines 15 and 16

Page 13, line 6, after “accounts” insert “present a true and fair view and”

Page 14, line 12, leave out subsection (4)

Page 16, line 3, at end insert—

“(d)   a person who fell within any of the provisions under paragraphs (a)
to (c) at a time to which the information or explanation required by
the local auditor related.”

Insert the following new Clause—

“Auditors right to documents and information of private contractors

(1)   A local auditor has a right of access at all reasonable times to audit
documents from private companies that the local authority have contracted
services to during the last financial year.

(2)   A local auditor must publish any audit documents, obtained under
subsection (1), as part of a local audit publication.”

Insert the following new Clause—

“Comptroller and Auditor General: prescribed persons

The Secretary of State will undertake that the Comptroller and Auditor
General be added as a prescribed person for the purposes of the public
interest disclosure provisions.”

Page 60, line 13, leave out “before” and insert “when”

Page 60, line 22, at end insert—

“(7)   The National Audit Office must, if requested, offer advice and support
to an auditor both before and during, the process of a public interest
report.”

Page 18, line 10, leave out “thinks” and insert “has reasonable grounds for
considering”

Page 18, line 35, at end insert—

“(2A)    The court may also—

(a)   order that any person responsible for incurring or authorising
expenditure declared unlawful shall repay it in whole or in part to
the body in question and, where there are two or more such
persons, that they shall be jointly and severally liable to do so;

(b)   if the expenditure declared unlawful exceeds £2,000 and the person
responsible for incurring or authorising it is, or was at the time of
his conduct in question, a member of a local authority, order him to
be disqualified for being a member of a local authority for a
specified period.”

Page 67, line 20, at end insert—

“(d)   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 may
determine”

Page 67, line 20, at end insert—

“( )   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 make
an application for judicial review under section 30 may be exercised by
the auditors acting jointly, or by such one of them as they may
determine.”

Page 69, line 23, leave out sub-paragraph (3)

Page 72, line 9, after “force” insert “on or”

Page 75, line 32, at end insert—

“Omit section 22(1) (Audit Commission).”

Page 21, line 6, after “authorities” insert “who receives more than half their income
from government funds and”

Page 21, line 19, at end insert—

“and shall not be carried out for the purpose of assessing the performance of individual authorities or the production of league tables.”

Insert the following new Clause—

“Public authorities

“( )   The Freedom of Information Act 2000 is amended as follows—

( )   After paragraph 1A of Schedule 1, insert—

“(1B)    A local auditor of a local authority.””

Page 78, line 22, after “force” insert “on or”

Insert the following new Schedule—

SCHEDULE

LOCAL AUTHORITY PUBLICITY REQUIREMENTS

These are the enactments mentioned in section ( Local authority publicity requirements )—

Public Health Act 1936

1 Section 222(2) (charges for use of public baths and wash houses)

Green Belt (London and Home Counties) Act 1938

2 Section 5(1)(a) (alienation of land)

3 Section 6(1)(b)(i) (acquisition of land)

4 Section 12(2)(a) (erection of buildings)

Caravan Sites and Control of Development Act 1960

5 Schedule 2, paragraph 2 (orders imposing prohibitions)

Countryside Act 1968

6 Schedule 2, sub-paragraph 2(1) (taking common land)

7 Schedule 2, paragraph 3 (compulsory purchase)

Greater London Council (General Powers) Act 1969

8 Section 6(2)(b) (construction of sludge main)

Stopping Up of Accesses to Premises (Procedure) Regulations 1971 (1971/1707)

9 Regulation 3 (publication and contents of stopping up notice)

Local Government Act 1972

10 Section 122(2)(b) (appropriation of land)

11 Section 122(2A) (appropriation of land)

12 Section 123(2A) (disposal of land)

13 Section 126(4A) (appropriation of land)

14 Section 236(4) (intention to apply for confirmation of byelaw)

15 Section 239(2)(a) (promotion or opposition of local or personal bill)

16 Section 240(1)(a) (provisional order)

17 Schedule 14, sub-paragraph 25(5)(a) (notice of enactments)

Control of Pollution Act 1974

18 Schedule 1, sub-paragraph 1(b) (noise abatement order)

19 Schedule 1, sub-paragraph 5(b), (postponement of noise abatement
order)

Noise Insulation Regulations 1975 (1975/1763)

20 Regulation 13(6) (highway application)

Local Government (Miscellaneous Provisions) Act 1976

21 Section 63(2) (hackney carriage stand)

Control of Road-Side Sales Orders (Procedure) Regulations 1978 (1978/932)

22 Regulation 5(a) (publication of proposals)

23 Regulation 8(1)(a) (public inquiry)

24 Regulation 15(c) (notice of making an order)

Inner Urban Areas Act 1978

25 Schedule, paragraph 4 (declaration of improvement area)

Highways Act 1980

26 Section 25(6) (dedication of footpath, bridleway or restricted byway)

27 Section 47(8) (highway unnecessary for public use)

28 Section 90C(2)(a) (consultation and local inquiries)

29 Section 205(5)(a) (resolution or approval)

30 Section 210(2) (amending an estimate)

31 Section 234(5) (resolution by street works authority)

32 Section 256(6) (exchange of land)

33 Schedule 10, sub-paragraph 1(2)(a) (provision of cattle grid)

34 Schedule 12, paragraph 3 (application for stopping up order)

35 Schedule 15, sub-paragraph 3(a) (application of advance payments code)

Animal Health Act 1981

36 Section 91(2) (notice of orders)

Wildlife and Countryside Act 1981

37 Schedule 11, sub-paragraph 2(3)(a) (notice of an order under the Act)

Local Government (Miscellaneous Provisions) Act 1982

38 Section 2(2) (control of sex establishments)

39 Section 13(6) (acupuncture, etc.)

40 Section 37 (temporary markets)

41 Schedule 3, paragraph 10(a) (control of sex establishments)

42 Schedule 4, sub-paragraph 2(3)(a) (designation of streets)

43 Schedule 4, sub-paragraph 2(9) (resolution of street designation)

44 Schedule 4, sub-paragraph 9(9)(b) (charges for street trading licences)

Building Act 1984

45 Section 10(1) (relaxation of building regulations)

Road Traffic Regulation Act 1984

46 Schedule 4, paragraph 1 (off-street parking regulations)

Cycle Tracks Regulations 1984 1984/1431

47 Regulation 4(a) (cycle path order)

Housing Act 1985

48 Section 240(2) (housing action area)

49 Section 241(5) (receipt of notification from Secretary of State)

50 Section 250(3) (termination of housing action area)

51 Section 251(6)(a) (extension of duration of housing action area)

52 Section 254(2) (general improvement area)

53 Section 289(2B) (clearance area)

Taxis (Schemes for Hire at Separate Fares) Regulations 1986 (1986/1779)

54 Regulation 5(1) (scheme for hire)

Environmental Protection Act 1990

55 Section 99(2) (abandoned shopping trolleys)

London Local Authorities Act 1990

56 Section 3(3) (appointed day)

57 Section 24(4)(b) (variation or rescission of street licence)

58 Section 24(10) (variation of rescission of street licence)

59 Section 27(4) (conditions to street licences)

London Local Authorities (No 2) Act 1990

60 Section 3(3) (appointed day)

Planning (Listed Buildings and Conservation Areas) Regulations 1990 (1990/1519)

61 Regulation 5(1)(a) (advertisement of applications)

62 Regulation 5A(2)(a) (applications affecting listed buildings)

63 Regulation 10 (unopposed revocation or modification order)

64 Regulation 13(4) (application to Secretary of State)

Town and Country Planning Act 1990

65 Section 252(1) (orders under the Act)

66 Schedule 14, paragraph 8 (confirmation of order)

London Local Authorities Act 1991

67 Section 3(3) (appointed day)

New Roads and Street Works Act 1991

68 Schedule 2, sub-paragraph 1(2) (submission of toll)

Special Roads (Notice of Opening) Regulations 1992 (1992/1371)

69 Regulation 3 (opening of a special road)

Town and Country Planning (Modification and Discharge of Planning Obligations) Regulations 1992 (1992/2832)

70 Regulation 5(1)(c) (discharge of planning obligation)

Town and Country Planning (Simplified Planning Zones) Regulations 1992 (1992/2414)

71 Regulation 2 (interpretation of “by local advertisement”)

72 Regulation 4(b) (deposit of proposals)

73 Regulation 12(1)(c) (modification of proposals)

Clean Air Act 1993

74 Schedule 1, paragraph 1 (smoke control order)

75 Schedule 1, paragraph 6 (smoke control order)

Noise and Statutory Nuisance Act 1993

76 Section 8(3) (loudspeakers in streets or roads)

77 Schedule 2, paragraph 6 (consent to use loudspeakers in streets or roads)

London Local Authorities Act 1994

78 Section 3(3) (appointed day)

Sunday Trading Act 1994

79 Schedule 3, paragraph 8 (early morning loading)

Control of Dogs on Roads Orders (Procedure) (England and Wales) Regulations 1995 (1995/2767)

80 Regulation 5(b) (procedure before making order)

London Local Authorities Act 1995

81 Section 3(3) (appointed day)

Local Authorities’ Traffic Orders (Procedure) (England and Wales) Regulations 1996 (1996/2489)

82 Regulation 10(3)(a) (public inquiry)

London Local Authorities Act 1996

83 Section 11(2) (sate for occasional sales)

Local Authorities’ Traffic Orders (Procedure) (England and Wales) Regulations 1996 (1996/2489)

84 Regulation 7(1)(a) (publicity for road traffic orders)

85 Regulation 10(3)(a) (notice of inquiry)

86 Regulation 17(2)(a) (action after making order)

87 Regulation 21(4)(a) (consolidation and minor orders)

88 Regulation 25(3) (variation of orders)

Town and Country Planning (Development Plan) (England) Regulations 1999 (1999/3280)

89 Regulation 11(1)(b) (structure plans—deposit of proposals)

90 Regulation 13(2) (structure plans—withdrawal of proposals)

91 Regulation 19(1)(a) (structure plans—adoption)

92 Regulation 19(3) (structure plans—adoption)

93 Regulation 22(1)(b) (UDPs—proposals)

94 Regulation 24A(3)(b)—UDPs—further proposals)

95 Regulation 31(1)(a) (UDPs—adoption)

96 Regulation 31(3) (UDPs—adoption)

97 Regulation 35(7) (Call-ins)

Countryside and Rights of Way Act 2000

98 Section 61(2)(b) (amending right of way)

London Local Authorities Act 2000

99 Section 33(3) (licensing of buskers)

100 Section 44(3)(a) (licensing of buskers)

Anti-social Behaviour Act 2003

101 Section 31 (notice of authorisation)

Local Authorities (Members’ Allowances)(England) Regulations 2002 (2002/2090)

102 Regulation 16(1)(b) (amendment to a scheme)

London Local Authorities and Transport for London Act 2003

103 Section 3(5) (appointed day)

Bus Lane Contraventions (Penalty Charges, Adjudication and Enforcement) (England) Regulations 2005 (2005/2757)

104 Regulation 4(c) (level of penalty charges)

Clean Neighbourhoods and Environment Act 2005

105 Section 69(2) (designation of alarm notification areas)

106 Section 69(9) (decision not to designate alarm notification area)

107 Section 70(2)(a) (withdrawal of designated alarm notification area)

Education (Admission Appeals Arrangements) (Wales) Regulations 2005 (2005/1398)

108 Regulation 4(3)(b) (lay appeal panel members)

Town and Country Planning (Local Development Plan) (Wales) Regulations 2005 (2005/2839)

109 Regulation 15(d) (pre-deposit of LDP)

110 Regulation 17(d) (deposit of LDP proposals)

111 Regulation 20(d) (site allocation representations)

112 Regulation 22(5)(b) (submission of LDP to Assembly)

113 Regulation 23(1)(c) (independent examination)

114 Regulation 25(2)(c) (adoption of LDP)

115 Regulation 26(b) (withdrawal of LDP)

116 Regulation 31(2)(d) (call-in)

117 Regulation 34(c) (decision after call-in)

Gambling Act 2005 (Licensing Authority Policy Statement) (England and Wales) Regulations 2006 (2006/636)

118 Regulation 7(4)(b)(i) (statement or revision)

Dog Control Orders (Procedures) Regulations 2006 (2006/798)

119 Regulation 3(1)(a) (dog control orders)

120 Regulation 4(1)(a) (revocation of a dog control order)

Highways Act 1980 (Gating Orders) (England) Regulations 2006 (2006/537)

121 Regulation 14(3)(a) (public inquiries)

Quiet Lanes and Home Zones (England) Regulations 2006 (2006/2082)

122 Regulation 5(a) (proposal to designate a road)

123 Regulation 11(1)(a) (proposed speed orders)

124 Regulation 15(1)(c) (speed orders)

Gambling Act 2005 (Premises Licences) (Review) Regulations 2007 (2007/2258)

125 Regulation 5(1)(a)(i) (application by licensing authority)

126 Regulation 8(7)(a)(i) (review by licensing authority)

Highways Act 1980 (Gating Orders) (Wales) Regulations 2007 (2007/306)

127 Regulation 14(2)(a) (public inquiries)

London Local Authorities Act 2007

128 Section 3(3) (appointed day)

129 Section 30(1) (proposed enforcement action zones)

130 Section 30(9) (creation of enforcement action zones)

131 Schedule 3, sub-paragraph 24(4) (creation of licence streets)

132 Schedule 3, sub-paragraph 24(10) (designation of licence streets)

133 Schedule 3, sub-paragraph 27(4)(a) (intention to create licence streets)

School Organisation and Governance (England) Regulations 2007 (2007/1288)

134 Regulation 5(2) (competition notice)

135 Regulation 5(3) (special schools competition notice)

School Organisation (Establishment and Discontinuance of Schools) (England) Regulations 2007 (2007/1288)

136 Regulation 8(3) (publication of proposals)

137 Regulation 13(3) (publication of proposals)

138 Regulation 15(2) (discontinuance proposals)

139 Regulation 26(3) (details of revocation proposals)

School Organisation (Prescribed Alterations to Maintained Schools) (England) Regulations 2007 (2007/1289)

140 Schedule 5, sub-paragraph 28(2)(b) (publication of proposals)

Cremation (England and Wales) Regulations 2008 (2008/2841)

141 Regulation 3(b)(i) (opening or closing a crematorium)

Education (Pupil Exclusions and Appeals) (Pupil Referral Units) (England) Regulations 2008 (2008/532)

142 Schedule, sub-paragraph 6(3)(b) (lay appeal panel members)

Local Authorities (Alcohol Disorder Zones) Regulations 2008 (2008/1430)

143 Regulation 4(2)(a) (proposed alcohol disorder zone)

144 Regulation 6(6)(a) (response to consultation)

145 Regulation 9(2)(a) (designation of an alcohol disorder zone)

146 Regulation 22(3)(b) (review of alcohol disorder zone)

147 Regulation 23 (outcome of review)

London Local Authorities and Transport for London Act 2008

148 Section 3(6) (appointed day)

Town and Country Planning (Environmental Impact Assessment) (Undetermined Reviews of Old Mineral Permissions) (Wales) Regulations 2009 (2009/3342)

149 Article 37 (Consultation and public participation)

Town and Country Planning (Development Management Procedure) Regulations 2010 (2010/3342)

150 Regulation 13(3)(b) (EIA and other applications)

151 Regulation 13(4)(b) (major development application)

152 Regulation 34(6)(c) (local development order proposals)

153 Regulation 34(14)(c) (local development order revocations)

Town and Country Planning (Environmental Impact Assessment) Regulations 2011 (2011/1824)

154 Regulation 22(3) (evidence of environmental statements)

155 Regulation 29(5) (EIA development)

Late Night Levy (Application and Administration) Regulations 2012 (2012/2730)

156 Regulation 9(3)(b) (introduction or variation of late night levy)

Licensing Act 2003 (Early Morning Alcohol Restriction Orders) Regulations 2012 (2012/2551)

157 Regulation 4(b)(i) (early morning alcohol restriction order)

Planning (Listed Buildings and Conservation Areas) (Wales) Regulations 2012 (2012/793)

158 Regulation 9(4)(a) (application for consent)

159 Regulation 10(1)(a) (advertisement of application)

160 Regulation 11(1)(a) (urgent works to Crown developments)

161 Regulation 14 (unopposed revocation or modification order)

The Local Authorities (Members’ Allowances) (England) Regulations 2003

162 Regulation 16 Publication of members scheme of Allowance 2 1980

Localism Act 2011

163 Section 97 Publicising receipt of notice under section 95(2) in respect of
land included in the authority’s list of assets of community value.”

Insert the following new Clause—

“Local authority publicity requirements

(1)   The enactments set out in Schedule (Local authority publicity requirements)
shall have effect as follows.

(2)   Any requirement for a local authority (in whatever capacity) to publish a
notice, an advertisement or any other matter in a newspaper shall cease to
have effect.

(3)   Instead, the local authority shall publish the notice, advertisement or other
matter in question in such a manner as the local authority thinks is likely to
bring it to the attention of persons who live in its area.

(4)   The Secretary of State may be regulations amend Schedule (Local authority
publicity requirements) by adding or removing enactments.

(5)   In this section, “local authority” means—

(a)   a county council in England or Wales,

(b)   a district council,

(c)   a London borough council,

(d)   the Common Council of the City of London in its capacity as a local
authority,

(e)   a county borough council in Wales,

(f)   the Council of the Isles of Scilly,

(g)   a parish council, or

(h)   a community council.”

Insert the following new Clause—

“Parish polls

(1)   The Secretary of State may by order amend Schedule 12 to the Local
Government Act 1972 to provide for the circumstances in which a parish
poll may be demanded in relation to parish financial matters.

(2)   An order under this section may make provision for—

(a)   different requirements having regard to the purposes for which a
parish poll is sought;

(b)   different requirements having regard to smaller authorities or
authorities with electorates below a threshold to be specified in the
order;

(c)   safeguarding an authority against misuse or disproportionate costs
of a parish poll, including circumstances in which the authority
may require reimbursement of the cost of a poll; and

(d)   the circumstances in which a demand for a poll gives rise to a
mandatory or discretionary requirement to comply.”

Page 82, line 29, leave out “see Part 4” and insert “within the meaning”

Page 84, line 10, at end insert—

“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.”

Page 91, line 10, at end insert—

“( )   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”,”

Page 91, line 20, leave out “if it is a Welsh local authority” and insert “in the case of
a body in Wales”

Page 93, line 7, at end insert—

“   (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 2013
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 19(1), (2), (5) and (6), 21 and 22 of the Local Audit and
Accountability Act 2013 (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 2013;

“local auditor” means a person who is eligible for
appointment under or by virtue of the Local Audit and
Accountability Act 2013 as an auditor of the local
authority’s accounts.”

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

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

Page 96, line 2, at end insert—

“Charities Act 2011 (c. 25)

99A          The Charities Act 2011 is amended as follows.

99B   (1)  Section 149 (audit or examination of English NHS charity accounts) is
amended as follows.

(2)   In subsection (2) for “a person appointed by the Audit Commission”
substitute “a person who—

(a)   is eligible for appointment as a statutory auditor under
Part 42 of the Companies Act 2006,

(b)   is eligible for appointment as a local auditor (see Part 4 of
the Local Audit and Accountability Act 2013), or

(c)   is a member of a body for the time being specified in
regulations under section 154 and is under the rules of
that body eligible for appointment as auditor of the
charity.”

(3)   In subsection (3)—

(a)   for “the Audit Commission” (where it first occurs) substitute “the
charity trustees”,

(b)   in paragraph (a) for “a person appointed by the Audit
Commission” substitute “a person who is within subsection
(2)(a), (b) or (c)”, and

(c)   in paragraph (b) for “a person so appointed” substitute “a person
who is qualified to be an independent examiner”.

(4)   After subsection (3) insert—

“(3A)    For the purposes of subsection (3)(b), a person is qualified to be
an independent examiner if (and only if)—

(a)   the person is independent,

(b)   the charity trustees reasonably believe that the person has
the requisite ability and practical experience to carry out
a competent examination of the accounts, and

(c)   the person—

(i)   falls within a description of person for the time
being included in the list in section 145(3), or

(ii)   is eligible for appointment as a local auditor (see
Part 4 of the Local Audit and Accountability Act
2013).”

(5)   Omit subsection (4).

(6)   For subsection (5) substitute—

“(5)   The Commission may—

(a)   give guidance to charity trustees of an English NHS
charity in connection with the selection of a person for
appointment as an independent examiner;

(b)   give such directions as it thinks appropriate with respect
to the carrying out of an examination in pursuance of
subsection (3)(b);

and any such guidance or directions may either be of general
application or apply to a particular charity only.”

(7)   Omit subsection (8).

99C   (1)  Section 151 (audit of accounts of larger groups) is amended as follows.

(2)   In subsection (4)(b), for “a person appointed by the Audit Commission”
substitute “a person, appointed by the charity trustees of the parent
charity, who is within section 149(2)(a), (b) or (c)”.

(3)   In subsection (6)—

(a)   for “Subsections (4) and (6) of section 149 apply” substitute
“Section 149(6) applies”, and

(b)   for “they apply” substitute “it applies”.

99D   (1)  Section 152 (examination of accounts an option for smaller groups) is
amended as follows.

(2)   In subsection (6)—

(a)   for the words from “the Audit Commission” (where it first
occurs) to “so appointed” substitute “the charity trustees of the
parent charity be audited by a person, appointed by those
trustees, who is within section 149(2)(a), (b) or (c); or examined
by a person, appointed by those trustees, who is qualified to be
an independent examiner”,

(b)   for “(4) to (6)” substitute “(3A), (5) and (6)”, and

(c)   after “section 149(3)” insert “; except that in subsection (3A)(b) of
that section the reference to “the charity trustees” is to be read as
a reference to “the charity trustees of the parent charity”.”

99E          In section 154(1) (regulations relating to audits and examinations) after
paragraph (a) insert—

“(aa)   specifying one or more bodies for the purposes of section
149(2)(c);”.”