|
| |
|
| |
(1) | A person appointed under this Chapter in relation to an entity (in this section |
| |
referred to as an “auditor”) has a right of access at all reasonable times to every |
| |
document relating to the entity which appears to the auditor necessary for the |
| |
purpose of the exercise of their functions under section 42. |
| 5 |
(2) | The right conferred by subsection (1) includes power to inspect, copy or take |
| |
| |
| |
(a) | require a person holding or accountable for any document referred to |
| |
in subsection (1) to give to the auditor such information or explanation |
| 10 |
as the auditor thinks necessary for the purpose of the exercise of the |
| |
auditor’s functions under section 42, and |
| |
(b) | if the auditor thinks it necessary, require the person to attend before the |
| |
auditor in person to give the information or explanation or to produce |
| |
| 15 |
(4) | Without prejudice to subsection (3), an auditor may— |
| |
(a) | require any officer or member of the entity to give to the auditor such |
| |
information or explanation as the auditor thinks necessary for the |
| |
purpose of the exercise of the auditor’s functions under section 42, and |
| |
(b) | if the auditor thinks it necessary, require the officer or member to |
| 20 |
attend before the auditor in person to give the information or |
| |
| |
(5) | In relation to any document kept in electronic form, the power in subsection |
| |
(3)(b) to require a person to produce a document includes power to require it |
| |
to be produced in a form in which it is legible and can be taken away. |
| 25 |
(6) | In connection with inspecting such a document, an auditor— |
| |
(a) | may obtain access to, and inspect and check the operation of, any |
| |
computer and associated apparatus or material which the auditor |
| |
considers is or has been used in connection with the document; |
| |
(b) | may require a person within subsection (7) to afford the auditor such |
| 30 |
reasonable assistance as the auditor may require for that purpose. |
| |
(7) | The following persons are within this subsection— |
| |
(a) | a person by whom or on whose behalf the computer is or has been used; |
| |
(b) | a person having charge of, or otherwise concerned with the operation |
| |
of, the computer, apparatus or material. |
| 35 |
(8) | Without prejudice to subsections (1) to (7), the entity must provide the auditor |
| |
with every facility and all information which the auditor may reasonably |
| |
require for the purposes of the exercise of the auditor’s functions under section |
| |
| |
(9) | A person who without reasonable excuse obstructs the exercise of any power |
| 40 |
conferred by this section or fails to comply with any requirement of an auditor |
| |
under this section is guilty of an offence. |
| |
(10) | A person guilty of an offence under subsection (9) is liable on summary |
| |
| |
(a) | to a fine not exceeding level 3 on the standard scale, and |
| 45 |
(b) | to an additional fine not exceeding £20 for each day on which the |
| |
offence continues after the person has been convicted of it. |
| |
|
| |
|
| |
|
(11) | Any expenses incurred by an auditor in connection with proceedings for an |
| |
offence under this section, so far as not recovered from any other source, are |
| |
recoverable from the entity in relation to which the auditor is appointed. |
| |
(12) | The powers under this section are in addition to any other powers which an |
| |
auditor has in relation to the exercise of the auditor’s functions under or |
| 5 |
pursuant to this Chapter. |
| |
45 | Consideration of report by entity |
| |
(1) | Where a report is made under section 42 in relation to an entity, the report must |
| |
| |
(a) | in the case of a company, at a general meeting of the company (to be |
| 10 |
called by the directors under section 302 of the Companies Act 2006 |
| |
| |
(b) | in the case of a limited liability partnership, at a meeting of the |
| |
members of the partnership; |
| |
(c) | in the case of an industrial and provident society, at a meeting of the |
| 15 |
society in accordance with the rules of the society. |
| |
(2) | The meeting must be held before the end of the period of one month starting |
| |
with the day on which the report is sent to it. |
| |
(3) | The notice of the meeting must include a copy of the report. |
| |
(4) | At the meeting the entity must decide— |
| 20 |
(a) | whether the report requires it to take any action, and |
| |
| |
(5) | The entity must notify the local authority with which it is connected of— |
| |
(a) | its decision under subsection (4)(a), and |
| |
(b) | any decision under subsection (4)(b). |
| 25 |
(6) | If under subsection (4)(a) the entity decides that the report does not require it |
| |
to take any action, the notification under subsection (5)(a) must give reasons |
| |
| |
(7) | The person who made the report may extend the period of one month |
| |
mentioned in subsection (2) if satisfied that it is reasonable to do so to allow the |
| 30 |
entity to comply with its duties under this section. |
| |
(8) | A period may be extended under subsection (7) more than once. |
| |
(9) | This section does not affect any duties (so far as they relate to the subject-matter |
| |
of a report) imposed by or under any other enactment. |
| |
46 | Consideration of report by local authority |
| 35 |
(1) | Where a report is made under section 42 in relation to an entity, the local |
| |
authority with which the entity is connected must— |
| |
(a) | consider the report and the entity’s decision or decisions under section |
| |
45(4) at a relevant meeting, and |
| |
(b) | decide whether the report and the decision or decisions require the |
| 40 |
authority to take any action, and if so what. |
| |
|
| |
|
| |
|
(2) | A local authority must discharge its duty under subsection (1) before the end |
| |
of the period of one month starting with the day on which the entity notifies |
| |
the local authority under section 45(5). |
| |
(3) | The person who made the report may extend the period of one month |
| |
mentioned in subsection (2) if satisfied that it is reasonable to do so to allow the |
| 5 |
local authority to comply with its duty under subsection (1). |
| |
(4) | A period may be extended under subsection (3) more than once. |
| |
(5) | In subsection (1)(a) “relevant meeting” means— |
| |
(a) | in the case of a local authority not operating executive arrangements, a |
| |
meeting of the authority or of a committee of the authority; |
| 10 |
(b) | in the case of a local authority operating executive arrangements— |
| |
(i) | a meeting of the executive, or |
| |
(ii) | if the function referred to in that subsection is a responsibility of |
| |
the authority, a meeting of the authority or of a committee of the |
| |
| 15 |
(6) | The notice given of the meeting to members of the authority or of the executive |
| |
or committee of the authority (as the case may be) must include— |
| |
(a) | a copy of the report, and |
| |
(b) | a copy of the notification given by the entity under section 45(5). |
| |
(7) | Subsections (8) and (9) apply in relation to a meeting of a local authority or of |
| 20 |
a committee of a local authority under this section. |
| |
(8) | The following powers do not include power to exclude the report— |
| |
(a) | the power under section 1(4)(b) of the Public Bodies (Admission to |
| |
Meetings) Act 1960 (c. 67) to exclude items from the matter supplied |
| |
under that section (supply of agenda etc to newspapers); |
| 25 |
(b) | the power under section 100B(2) of the Local Government Act 1972 |
| |
| |
(i) | exclude documents from the documents open to inspection |
| |
under section 100B(1) of that Act, or |
| |
(ii) | exclude items from the matter supplied under section 100B(7) of |
| 30 |
that Act (public access to agenda and reports before meetings |
| |
and supply of agenda etc to newspapers). |
| |
(9) | Part 5A of the Local Government Act 1972 has effect in relation to the report 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 as relates to an item |
| 35 |
during which the meeting was open to the public. |
| |
| |
(a) | “executive” and “executive arrangements” have the same meanings as |
| |
in Part 2 of the Local Government Act 2000 (c. 22); |
| |
(b) | references to a committee of a local authority include a sub-committee. |
| 40 |
(11) | This section does not affect any duties (so far as they relate to the subject-matter |
| |
of a report under section 42) imposed by or under any other enactment. |
| |
|
| |
|
| |
|
| |
| |
(1) | An entity in relation to which a person is appointed under this Chapter must |
| |
pay the appointing audit authority a fee in respect of the discharge by that |
| |
person of any of the functions specified by subsection (2) in relation to the |
| 5 |
| |
| |
(a) | functions under section 41(2) to (5); |
| |
(b) | functions under sections 42 to 46. |
| |
(3) | The entity must pay a fee under this section at such time, and otherwise in |
| 10 |
accordance with such requirements, as the audit authority may specify. |
| |
(4) | The amount of a fee payable under this section is, subject as follows, to be such |
| |
as may be specified in or determined under a scale or scales of fees prescribed |
| |
by the audit authority for the purposes of this section. |
| |
(5) | Before prescribing a scale of fees under subsection (4) the audit authority must |
| 15 |
| |
(a) | such associations of local authorities, and |
| |
(b) | such bodies of accountants, |
| |
| as it considers appropriate. |
| |
(6) | A scale of fees under this section is not to provide for the amount of a fee to be |
| 20 |
different depending on whether or not the person appointed under this |
| |
Chapter is a member of staff of the audit authority. |
| |
(7) | A scale of fees under this section and standard terms and conditions under |
| |
section 40 are not to provide for fees of different amounts in respect of— |
| |
(a) | the discharge of a function referred to in subsection (2)(a), and |
| 25 |
(b) | the discharge of an equivalent function pursuant to an appointment |
| |
pursuant to section 40(1). |
| |
(8) | If the Secretary of State considers it desirable or necessary to do so, the |
| |
Secretary of State may by regulations prescribe a scale or scales of fees to have |
| |
effect, for such period as is specified in the regulations, in place of any scale or |
| 30 |
scales prescribed by the Audit Commission under subsection (4). |
| |
(9) | Before making any regulations under subsection (8) the Secretary of State must |
| |
| |
(a) | the Audit Commission, and |
| |
(b) | such associations of local authorities, and such bodies of accountants, |
| 35 |
as the Secretary of State considers appropriate. |
| |
(10) | If the Welsh Ministers consider it desirable or necessary to do so, they may by |
| |
regulations prescribe a scale or scales of fees to have effect, for such period as |
| |
is specified in the regulations, in place of any scale or scales prescribed by the |
| |
Auditor General for Wales under subsection (4). |
| 40 |
(11) | Before making any regulations under subsection (10) the Welsh Ministers must |
| |
| |
(a) | the Auditor General for Wales, and |
| |
|
| |
|
| |
|
(b) | such associations of local authorities, and such bodies of accountants, |
| |
as the Welsh Ministers consider appropriate. |
| |
(12) | If it appears to the audit authority that the work involved in a particular case |
| |
differed (or is likely to differ) substantially from that envisaged by the person |
| |
prescribing the appropriate scale, the audit authority may charge a fee of an |
| 5 |
amount different from that referred to in subsection (4). |
| |
48 | Power of audit authority to require information |
| |
(1) | At any time after the appointment of a person under this Chapter in relation to |
| |
an entity, the appointing audit authority may for the purpose specified in |
| |
subsection (2) require the entity to produce to it— |
| 10 |
(a) | the accounts audited by the person pursuant to section 40 or under |
| |
| |
(b) | any other document or information relating to the entity to which the |
| |
person has or had a right of access under or pursuant to this Chapter. |
| |
(2) | The purpose referred to in subsection (1) is to enable an audit authority to |
| 15 |
secure that persons appointed by the authority under this Chapter maintain |
| |
| |
49 | Subsidiaries of Passenger Transport Executives |
| |
(1) | For the purposes of this Chapter, where a relevant entity is an undertaking in |
| |
relation to which a Passenger Transport Executive is a parent undertaking, the |
| 20 |
entity is to be regarded as connected with the Integrated Transport Authority |
| |
for the area for which the Executive is established. |
| |
| |
“undertaking” has the meaning given by section 1161 of the Companies |
| |
| 25 |
“parent undertaking” has the meaning given by section 1162 of that Act. |
| |
(3) | Section 31 of the Audit Commission Act 1998 (c. 18) is repealed. |
| |
| |
| |
(1) | Regulations under section 33(4)(b) or (5)(b) may provide for any expression |
| 30 |
used in formulating a condition specified in the regulations to have the |
| |
meaning for the time being given by a relevant document identified in the |
| |
| |
(2) | In subsection (1), “relevant document”— |
| |
(a) | means a document that (at the time the regulations are made) is a |
| 35 |
document identified for the purposes of section 21(2)(b) of the Local |
| |
Government Act 2003 (c. 26) by regulations made under that provision, |
| |
| |
(b) | includes a document so identified by virtue of section 21(5) of that Act. |
| |
(3) | Regulations under this Chapter must be made by statutory instrument. |
| 40 |
|
| |
|
| |
|
(4) | A statutory instrument containing regulations under this Chapter made by the |
| |
Secretary of State is subject to annulment in pursuance of a resolution of either |
| |
| |
(5) | A statutory instrument containing regulations under this Chapter made by the |
| |
Welsh Ministers is subject to annulment in pursuance of a resolution of the |
| 5 |
National Assembly for Wales. |
| |
| |
| |
“audit authority” has the meaning given by section 33(2); |
| |
“Audit Commission” means the Audit Commission for Local Authorities |
| 10 |
and the National Health Service in England; |
| |
“company” has the same meaning as in Part 16 of the Companies Act 2006 |
| |
(c. 46) (see section 1 of that Act); |
| |
| |
(a) | in relation to a company, has the same meaning as in Part 16 of |
| 15 |
the Companies Act 2006 (see section 390 of that Act); |
| |
(b) | in relation to a limited liability partnership, has the same |
| |
meaning as in Part 16 of the Companies Act 2006 (as it applies |
| |
in relation to limited liability partnerships); |
| |
(c) | in relation to an industrial and provident society, means a year |
| 20 |
of account within the meaning of the Friendly and Industrial |
| |
and Provident Societies Act 1968 (c. 55) (see section 21 of that |
| |
| |
“industrial and provident society” means a society registered (or deemed |
| |
to be registered) under the Industrial and Provident Societies Act 1965 |
| 25 |
| |
“limited liability partnership” means a limited liability partnership |
| |
formed under the Limited Liability Partnerships Act 2000 (c. 12) or the |
| |
Limited Liability Partnerships Act (Northern Ireland) 2002 (c. 12 (N.I.)); |
| |
“local authority” has the meaning given by section 33(6); |
| 30 |
“qualifying English local authority entity” has the meaning given by |
| |
| |
“qualifying Welsh local authority entity” has the meaning given by |
| |
| |
“relevant entity” has the meaning given by section 33(3). |
| 35 |
(2) | In this Chapter references to an entity being “connected with” a local authority |
| |
are to be construed in accordance with subsection (6) of section 212 of the Local |
| |
Government and Public Involvement in Health Act 2007 (c. 28). |
| |
| |
Local government boundary and electoral change |
| 40 |
Establishment of the Local Government Boundary Commission for England |
| |
52 | Local Government Boundary Commission for England |
| |
(1) | The Local Government Boundary Commission for England is established as a |
| |
| |
|
| |
|
| |
|
(2) | The Local Government Boundary Commission for England is not to be |
| |
regarded as a servant or agent of the Crown or as enjoying any status, |
| |
immunity or privilege of the Crown. |
| |
(3) | Accordingly, the property of the Local Government Boundary Commission for |
| |
England is not to be regarded as the property of the Crown or as property held |
| 5 |
| |
(4) | The Local Government Boundary Commission for England may do anything, |
| |
except borrow money, which is calculated to facilitate, or is incidental or |
| |
conducive to, the exercise of its functions. |
| |
(5) | Schedule 1 (which makes further provision about the constitution and |
| 10 |
administration of the Local Government Boundary Commission for England) |
| |
| |
Local Government Boundary Commission for England: functions relating to electoral change |
| |
53 | Review of electoral arrangements |
| |
(1) | The Local Government Boundary Commission for England must from time to |
| 15 |
| |
(a) | conduct a review of the area of each principal council, and |
| |
(b) | recommend whether a change should be made to the electoral |
| |
arrangements for that area. |
| |
(2) | The Local Government Boundary Commission for England may at any time— |
| 20 |
(a) | conduct a review of all or any part of the area of a principal council, and |
| |
(b) | recommend whether a change should be made to the electoral |
| |
arrangements for the area of the principal council. |
| |
(3) | In this Part “principal council” means— |
| |
(a) | a county council in England; |
| 25 |
| |
(c) | the Council of the Isles of Scilly; |
| |
(d) | a London borough council. |
| |
(4) | In this Part “electoral arrangements”, in relation to the area of a principal |
| |
| 30 |
(a) | the total number of members of the council (“councillors”), |
| |
(b) | the number and boundaries of electoral areas for the purposes of the |
| |
| |
(c) | the number of councillors to be returned by any electoral area in that |
| |
| 35 |
(d) | the name of any electoral area. |
| |
(5) | Where under this section the Local Government Boundary Commission for |
| |
England recommends that a change should be made to the electoral |
| |
arrangements for the area of a principal council, the Commission must also |
| |
recommend whether, in consequence, a change should be made to the electoral |
| 40 |
arrangements for the area of any parish council, where that area is within the |
| |
area of the principal council. |
| |
(6) | In this Part “electoral arrangements”, in relation to the area of a parish council, |
| |
| |
|
| |
|