Local Government Finance Act 1982

12 Accounts subject to audit.E+W

(1)All accounts to which this section applies shall be made up yearly to 31st March or such other date as the Secretary of State may generally or in any special case direct and shall be audited in accordance with this Part of this Act by an auditor or auditors appointed by the Commission.

(2)This section applies to all accounts of—

(a)a local authority;

[F1(aa)joint authority;

(ab). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2]

(b)a parish meeting of a parish not having a separate parish council;

(c)a committee of a local authority, including a joint committee of two or more such authorities;

(d)the Council of the Isles of Scilly;

(e)any charter trustees constituted under section 246 of the M1Local Government Act 1972;

[F3(ea)a body specified in section 98(1) of the National Health Service Act 1977]

(f)a port health authority;

[F4(ff)the Broads Authority;]

[F5(fg)a National Park authority;]

[F6(g)a police authority established under section 3 of the M2Police Act 1964;]

(h)a fire authority constituted by a combination scheme;

(i)a licensing planning committee;

(j)an internal drainage board;

(k)a children’s regional planning committee; and

(l)a probation and after-care committee [F7, except the committee for the [F8inner London probation area].].

[F9(3)This section also applies to—

(a)the accounts of the collection fund of the Common Council and the accounts of the City fund; and

(b)the accounts relating to the superannuation fund established and administered by the Common Council under the Local Government Superannuation Regulations 1974 as amended by the Local Government Superannuation (City of London) Regulations 1977;

and any reference in this Part of this Act to the accounts of a body shall be construed, in relation to the Common Council, as a reference to the accounts mentioned in paragraphs (a) and (b) above.]

[F10(3A)This section also applies to the accounts of the members of a recognised fund-holding practice so far as they relate to allotted sums paid to them, and subject to subsection (3B) and section 16(1A) below, any reference in this Part of this Act to the accounts of a body shall be construed, in relation to the members of a fund-holding practice, as a reference to such of their accounts as relate to allotted sums so paid.

(3B)In such circumstances and to such extent as regulations made by the Secretary of State so provide, this Part of this Act shall not apply to the accounts for any year of the members of a recognised fund-holding practice if those accounts are submitted to a [F11Health Authority] and summarised in that [F11Health Authority’s] accounts.

(3C)In subsection (3A) above “allotted sums” has the same meaning as in section 15 of the National Health Service and Community Care Act 1990.]

(4)References in any statutory provision or document to district audit, to audit by a district auditor, to audit in accordance with Part VIII of the M3Local Government Act 1972 or to professional audit shall be construed, in relation to the accounts of a local authority or other public body, as references to audit as mentioned in subsection (1) above.

[F12(5)Any reference in this Part of this Act to a health service body is a reference to a body specified in section 98(1) of the National Health Service Act 1977 or to the members of a recognised fund-holding practice as mentioned in subsection (3A) above.]