{
  "url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/schedule-34/paragraph-1",
  "json_url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/schedule-34/paragraph-1.json",
  "legislation": "ukpga/2026/23",
  "legislation_title": "English Devolution and Community Empowerment Act 2026",
  "legislation_url": "https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026",
  "path": "schedule/34/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In the Local Audit and Accountability Act 2014, after Schedule 1 insert—\n“Schedule 1A\nLocal Audit Office: constitution, proceedings etc\nSection 1A(2)\nComposition\n1 (1) The Local Audit Office is to consist of—\n(a) the Chair (who is to be a non-executive member),\n(b) at least 5 other non-executive members,\n(c) the Controller of Local Audit (being an executive member by virtue of paragraph 4), and\n(d) any individuals who are executive members by virtue of paragraph 5.\n(2) The Secretary of State and the Office must, so far as practicable, exercise their powers so as to ensure that the number of non-executive members is at all times greater than the number of executive members.\nNon-executive members: appointment and tenure\n2 (1) The non-executive members (including the Chair) are to be appointed by the Secretary of State.\n(2) An employee of the Office may not be appointed.\n(3) Appointment is to be for a fixed term not exceeding 5 years.\n(4) An individual may be appointed no more than twice.\n(5) Subject to the other provisions of this Schedule, an individual is to hold office as a non-executive member in accordance with the terms of the individual’s appointment.\n(6) A non-executive member may resign by giving written notice to the Secretary of State.\n(7) The Secretary of State may by written notice remove a non-executive member from office on the grounds that—\n(a) the member has without reasonable excuse failed to carry out the functions of the office, or\n(b) in the opinion of the Secretary of State, the member is otherwise unable, unfit or unwilling to carry out those functions.\n(8) A non-executive member who becomes an employee of the Office ceases to be a non-executive member.\nNon-executive members: remuneration\n3 (1) The Local Audit Office must make, or make provision for, such of the following payments (in such amounts and in such circumstances) as the Secretary of State may determine.\n(2) The payments are those of—\n(a) remuneration, pensions, allowances and gratuities in respect of an individual’s service as a non-executive member, and\n(b) compensation in respect of an individual’s ceasing to be a non-executive member.\n(3) The Secretary of State may determine that a payment within sub-paragraph (2)(b) is to be made only in a case where the Secretary of State considers there to be special circumstances.\nController of Local Audit\n4 (1) The Local Audit Office must employ an individual to act as its chief executive officer.\n(2) That individual—\n(a) is to have the title of the Controller of Local Audit, and\n(b) is by virtue of the individual’s employment an executive member of the Office.\n(3) The Office must consult the Secretary of State before appointing the Controller.\nOther executive members\n5 (1) The Local Audit Office may from time to time—\n(a) designate for the purposes of this paragraph roles in which individuals are or are to be employed by the Office;\n(b) revoke such a designation.\n(2) The Office must consult the Secretary of State before making or revoking a designation.\n(3) An individual employed by the Office in a designated role is by virtue of that employment an executive member of the Office.\nStaff\n6 (1) The Local Audit Office may employ staff and make other arrangements for its staffing.\n(2) That employment, or those arrangements, may be on whatever terms the Office considers appropriate (including terms as to remuneration, pensions or other financial matters).\n(3) The Secretary of State may from time to time—\n(a) designate for the purposes of sub-paragraph (4) roles in which individuals serve or are to serve as staff of the Office;\n(b) revoke such a designation.\n(4) The Office may not make a payment in respect of an individual’s service in a designated role except in accordance with an agreement whose terms, so far as they relate to such payments, have been approved by the Secretary of State.\nCommittees\n7 (1) The Local Audit Office may appoint committees.\n(2) A committee of the Office may appoint sub-committees.\n(3) Members of a committee or sub-committee do not have to be members of the Office.\n(4) Members of a sub-committee do not have to be members of the appointing committee.\n(5) The Office may pay such remuneration and allowances as it may determine to any person who—\n(a) is a member of a committee or a sub-committee, but\n(b) is not a member of the Office or a member of its staff.\nDelegation\n8 (1) The Local Audit Office may (subject to sub-paragraph (5)) delegate any of its functions to—\n(a) a committee or sub-committee,\n(b) a member of the Office, or\n(c) a member of the Office’s staff.\n(2) A committee may delegate any of its functions to—\n(a) a sub-committee appointed by it,\n(b) a member of the committee, or\n(c) a member of the Office’s staff.\n(3) A sub-committee may delegate any of its functions to—\n(a) a member of the sub-committee, or\n(b) a member of the Office’s staff.\n(4) A delegation under this paragraph—\n(a) may be limited in extent or made subject to conditions, and\n(b) does not prevent the delegator from exercising the function concerned.\n(5) The Office may not delegate its function of—\n(a) appointing the Controller of Local Audit,\n(b) making or revoking the designation of a role for the purposes of paragraph 5, or\n(c) adopting—\n(i) a statement of accounts under paragraph 13,\n(ii) a business plan or corporate strategy under paragraph 14, or\n(iii) an annual report under paragraph 15.\nProcedure\n9 (1) The Local Audit Office may determine its own procedure (including quorum) and that of its committees and sub-committees.\n(2) The validity of any proceedings of the Office is not affected by any vacancy or defective appointment.\nGeneral power\n10 The Local Audit Office may do anything it thinks appropriate for the purposes of, or in connection with, its functions.\nStatus\n11 (1) The Local Audit Office is not to be regarded—\n(a) as the servant or agent of the Crown, or\n(b) as enjoying any status, immunity or privilege of the Crown.\n(2) The Office’s property is not to be regarded as property of, or property held on behalf of, the Crown.\n(3) Service as a member, or a member of staff, of the Office is not service in the civil service of the State.\nSeal and evidence\n12 (1) The application of the Local Audit Office’s seal must be authenticated by a signature of—\n(a) a member of the Office, or\n(b) another person authorised for that purpose by the Office.\n(2) A document purporting to be duly executed under the Office’s seal or signed on its behalf—\n(a) is to be received in evidence, and\n(b) is to be taken to be executed or signed in that way, unless the contrary is shown.\nAccounts\n13 (1) The Local Audit Office must—\n(a) keep proper accounts and proper records in relation to them, and\n(b) prepare and adopt a statement of accounts in respect of each financial year.\n(2) The Office must send a copy of each statement of accounts to the Secretary of State and the Comptroller and Auditor General as soon as practicable after the end of the financial year to which the statement relates.\n(3) The Comptroller and Auditor General must—\n(a) examine, certify and report on each statement of accounts, and\n(b) send a copy of each report and certified statement to the Secretary of State.\n(4) The Secretary of State must lay before Parliament a copy of each such report and certified statement.\nBusiness planning\n14 (1) The Local Audit Office must have—\n(a) a business plan, and\n(b) a corporate strategy.\n(2) The business plan is to relate to a single financial year and is to be published before the start of that year.\n(3) The corporate strategy is to relate to a period of between 3 and 5 years and must be published before the expiry of the previous strategy.\n(4) The Office may revise its business plan or corporate strategy, and must publish any revision.\nAnnual report\n15 (1) As soon as reasonably practicable after the end of each financial year, the Local Audit Office must prepare and adopt a report on the exercise of its functions during that financial year.\n(2) The Office must send the report to the Secretary of State.\n(3) The Secretary of State must lay the report before Parliament.”",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 34 para. 1 not in force at Royal Assent, see s. 108(6)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 34 para. 1 in force at 15.7.2026 for specified purposes by S.I. 2026/812, reg. 2(2)(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/23/schedule/34/paragraph/1",
    "retrieved_at": "2026-11-05T03:43:57.197615+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}