Explanatory note

These Regulations are the second commencement regulations under the English Devolution and Community Empowerment Act 2026 (c. 23) (“the 2026 Act”).

Regulation 2 brings into force, on the 15th July 2026, section 43 of the 2026 Act (co-operation with local government pension scheme managers).

Regulation 2 also brings into force, on that date, provisions relating to audit committees for relevant authorities, changes affecting smaller authorities, provision for treating certain authorities as smaller authorities where audits are outstanding, and provision relating to the separation of local government pension scheme accounts.

Regulation 2 further brings into force provisions establishing the Local Audit Office and making related amendments to the Local Audit and Accountability Act 2014 (c. 2), including the insertion of a new Schedule 1A into that Act. Certain provisions of that Schedule are not brought into force by these Regulations, in particular provisions relating to statutory accounts, business planning and annual reporting, which are to be commenced at a later date.

An Impact Assessment has not been produced for these Regulations as no, or no significant, impact on the private, voluntary or public sector is foreseen. An Impact Assessment was produced for the 2026 Act and is available from https://bills.parliament.uk/publications/63710/documents/7405, and copies can be obtained from the Ministry of Housing, Communities and Local Government, 2 Marsham Street, London SW1P 4DF.