Section 2.
SCHEDULE 2E+W Accounts Subject to Audit
Modifications etc. (not altering text)
C1Sch. 2 modified (5.3.2008) by The Cheshire (Structural Changes) Order 2008 (S.I. 2008/634), arts. 1, 9(9)(a)
C2Sch. 2 modified (28.3.2008) by The Bedfordshire (Structural Changes) Order 2008 (S.I. 2008/907), arts. 1, 20(7)(a)
1E+WSection 2 applies to all accounts of—
(a)a local authority;
(b)a joint authority;
[F1(bb)the Greater London Authority;
F1(bc)a functional body;
F1(bd)the London Pensions Fund Authority;]
[F2(be)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;
F3(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h)a port health authority;
(i)the Broads Authority;
(j)a National Park authority;
[F4(jj)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)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F6(m)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;]
[F7(ma)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
[F8(p)a local probation board established under section 4 of the Criminal Justice and Court Services Act 2000]
[F9(q)a probation trust (other than a Welsh probation trust as defined in paragraph 13(6) of Schedule 1 to the Offender Management Act 2007).]
[F10(r)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.]
Textual Amendments
F1Sch. 2 para. 1 (bb)-(bd) inserted (8.5.2000 for specified purposes and otherwise 3.7.2000) by 1999 c. 29, s. 133(1) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
F2Sch. 2 para. 1(be) added (24.7.2008) by The London Waste and Recycling Board Order 2008 (S.I. 2008/2038), arts. 1(b), 21(1)
F3Sch. 2 para. 1(g) repealed (1.10.2006 except so far as relating to Welsh NHS bodies) by Health Act 2006 (c. 28), s. 83(7), Sch. 8 para. 42(2), Sch. 9; S.I. 2006/2603, art. 5(b)(c) (with art. 6)
F4Sch. 2 para. 1(jj) inserted (1.4.2001 for E. and 1.5.2001 for W.) by 2000 c. 37, s. 86(2), Sch. 13 para. 8; S.I. 2001/114, art. 2(2)(e); S.I. 2001/1410, art. 2(g)
F5Sch. 2 para. 1(l) repealed (1.4.2002) by 2001 c. 16, ss. 137, 138(2), Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(m) (with transitional provisions in art. 4)
F6Sch. 2 para. 1(m) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 88; S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2
F7Sch. 2 para. 1(ma) inserted (1.4.2008) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 13 para. 52; S.I. 2008/917, art. 2(1)(p)
F8Sch. 2 para. 1(p) substituted (1.4.2001) by 2000 c. 43, s. 4, Sch. 1 para. 17(3)(b); S.I. 2001/919, art. 2(e) (with art. 3)
F9Sch. 2 para. 1(q) inserted (1.3.2008) by Offender Management Act 2007 (c. 21), s. 41(1), Sch. 1 para. 13(4)(b); S.I. 2008/504, art. 2(a)
F10Sch. 2 para. 1(r)(s) inserted (17.12.2009) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(6), Sch. 6 para. 89; S.I. 2009/3318, art. 2(c)
Marginal Citations
[F111A.E+WSection 2 also applies to annual accounts of health service bodies prepared under paragraph [F123(1) of Schedule 15 to the National Health Service Act 2006].]
Textual Amendments
F11Sch. 2 para. 1A substituted (1.10.2006 except so far as relating to Welsh NHS bodies) by Health Act 2006 (c. 28), s. 83(7), Sch. 8 para. 42(3); S.I. 2006/2603, art. 5(b) (with art. 6)
F12Sch. 2 para. 1A amendment to earlier affecting provision 2006 c. 28 Sch. 8 para. 42(3) (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 297 (with Sch. 3 Pt. 1)
[F131BE+WSection 2 does not apply to the accounts of a local government body in Wales.]
Textual Amendments
F13Sch. 2 para. 1B inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 38(3); S.I. 2005/558, art. 2, Sch. 1 (with Sch. 2 paras. 23)
F141C.E+W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F14Sch. 2 para. 1C repealed (1.10.2006 except so far as relating to Welsh NHS bodies) by Health Act 2006 (c. 28), s. 83(7), Sch. 8 para. 42(4), Sch. 9; S.I. 2006/2603, art. 5(b)(c) (with art. 6)
2E+WSection 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.
Marginal Citations
3E+WF15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Sch. 2 para. 3 repealed (1.10.1999) by 1999 c. 8, s. 65, Sch. 5; S.I. 1999/2540, art. 2(1)(a), Sch. 1
4E+WSubject to section 30, section 2 also applies to the accounts of a Passenger Transport Executive.