Local Audit and Accountability Act 2014

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

97E+WChapter 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.E+W

(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”.

99E+WIn section 37 (notification duties of local authorities) omit subsection (1).

100(1)Section 38 (power to appoint auditor) is amended as follows.E+W

(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.E+W

(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.E+W

(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 ”.

103E+WIn 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.E+W

(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.E+W

(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

(c)for paragraph (b) substitute—

“(b)the Welsh Ministers.”

106E+WIn 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 ”.

107E+WIn section 45(4)(b) (duty of auditor to send public interest report to audit authority), for “audit authority” substitute “ Auditor General for Wales ”.

108E+WIn section 46 (codes of practice) omit subsections (1) to (3).

109(1)Section 50 (fees for appointment of auditor) is amended as follows.E+W

(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(1)Section 51 (power of audit authority to require information) is amended as follows.E+W

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

(3)In subsection (1)—

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

(b)for “it” substitute “ the Auditor General for Wales ”.

(4)In subsection (2)—

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

(b)for “authority” substitute “ Auditor General for Wales ”.

111E+WOmit section 52 (subsidiaries of Passenger Transport Executives).

112(1)Section 53 (regulations) is amended as follows.E+W

(2)In subsection (1), for “36(4)(b) or (5)(b)” substitute “ 36(5)(b) ”.

(3)Omit subsection (4).

(4)In subsection (5) omit “made by the Welsh Ministers”.

113E+WIn section 54(1) (interpretation) omit the definitions of “audit authority”, “Audit Commission” and “qualifying English local authority entity”.