SCHEDULES

C1C2SCHEDULE 2 Accounts Subject to Audit

Section 2.

Annotations:

1

Section 2 applies to all accounts of—

a

a local authority;

b

a joint authority;

F1bb

the Greater London Authority;

F1bc

a functional body;

F1bd

the London Pensions Fund Authority;

F14be

the London Waste and Recycling Board;

c

a parish meeting of a parish not having a separate parish council;

d

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

e

the Council of the Isles of Scilly;

f

any charter trustees constituted under section 246 of the 1972 Act;

F8g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h

a port health authority;

i

the Broads Authority;

j

a National Park authority;

F2jj

a conservation board established by order under section 86 of the Countryside and Rights of Way Act 2000;

k

a police authority established under section 3 of the M1Police Act 1996;

l

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6m

a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;

F13ma

an authority established for an area in England by an order under section 207 of the Local Government and Public Involvement in Health Act 2007 (joint waste authorities);

n

a licensing planning committee;

o

an internal drainage board; and

F4p

a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000

F12q

a probation trust (other than a Welsh probation trust as defined in paragraph 13(6) of Schedule 1 to the Offender Management Act 2007).

F15r

an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009;

s

a combined authority established under section 103 of that Act.

F91A

Section 2 also applies to annual accounts of health service bodies prepared under paragraph F113(1) of Schedule 15 to the National Health Service Act 2006.

F71B

Section 2 does not apply to the accounts of a local government body in Wales.

F101C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Section 2 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 maintained and administered by the Common Council under the M2Local Government Pension Scheme Regulations 1995.

3

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Subject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.