Paragraph 7 Failure of principal authority to appoint local auditor

In the event that a principal authority which is not an opted in authority fails to appoint a local auditor in accordance with Part 3 of the Act, section 12 applies as if—

(a)

in subsection (1), for “relevant authority” there were substituted “principal authority which is not an opted in authority”;

(b)

in subsection (2)—

(i)

for “relevant authority” there were substituted “principal authority which is not an opted in authority”;

(ii)

after paragraph (a) there were inserted—

“(aa)
direct the person specified under regulation 3(2) of the Local Audit (Appointing Person) Regulations 2015 in relation to the class of principal authorities within which the authority falls, to appoint an auditor,”;

(c)

after subsection (2) there were inserted—

“(2A)
Where an appointment is made under subsection (2)(aa)—

(a)
the appointment takes effect on such terms as the Secretary of State may direct; and

(b)
the relevant appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the authority.”;

(d)

in subsection (3)(a) “relevant” were omitted;

(e)

in subsection (4)—

(i)

“relevant” were omitted both times it occurs;

(ii)

in paragraph (a), after “authority” there were inserted “and, where the Secretary of State intends to direct the appointing person, that person”; and

(iii)

in paragraph (b), after “authority” there were inserted “or the appointing person”; and

(f)

in subsection (5) for “a relevant authority” there were substituted “an authority”.