OpenLegislation

Section 97 Power to provide for smaller authority treatment in previous years where audit outstandingI1I2

England and Wales

(1)

The Secretary of State may by regulations make provision applying in a case set out in subsection (2) and having the effect set out in subsection (3).

(2)

The case is one in which an audit has not been completed in relation to the accounts of a relevant authority other than a smaller authority for any of the following financial years—

(a)

that ending with 31 March 2023,

(b)

that ending with 31 March 2024, and

(c)

that ending with 31 March 2025.

(3)

The effect is that of enabling an audit to be carried out or completed, or anything in relation to the audit to be done, as if the relevant authority had been a smaller authority for the financial year or years in question.

(4)

Subsections (2) and (3) are to be read as if they were contained in the Local Audit and Accountability Act 2014 (as it has or had effect in relation to the financial years concerned).

(5)

Regulations under this section may modify any time limit (whether or not it has already been reached).

(6)

Regulations under this section are subject to negative resolution procedure.

Annotations

Commencement

I1

S. 97 in force at Royal Assent for specified purposes, see s. 108(1)(6)

I2

S. 97 in force at 15.7.2026 in so far as not already in force by S.I. 2026/812, reg. 2(1)(e)