Paragraph 4 Directions and penalties: procedure etcF1

(1)

Before giving a direction under paragraph 2 or imposing a penalty under paragraph 3, the Local Audit Office must—

(a)

give the body a notice of intent, and

(b)

consider any representations made by the body in response to (and in accordance with) that notice.

(2)

A notice of intent is a notice that—

(a)

states the Office’s intention to give the direction or impose the penalty,

(b)

sets out the intended terms of the direction or of the notice imposing the penalty,

(c)

explains the Office’s reasons for intending to give the direction or impose the penalty, and

(d)

specifies the time by which, and manner in which, representations may be made.

(3)

Where the Office has given a direction under paragraph 2 or imposed a penalty under paragraph 3, the Office may by written notice given to that body—

(a)

cancel the direction or penalty, or

(b)

vary the direction, or the notice imposing the penalty, in any way that does not make it more onerous.

(4)

The Office must publish—

(a)

a direction under paragraph 2,

(b)

a notice imposing a penalty under paragraph 3, and

(c)

any notice cancelling or varying such a direction or notice.

(5)

But it must do so only after the direction or penalty can no longer be cancelled or varied on appeal (ignoring any possibility of an appeal out of time).

(6)

If a penalty imposed under paragraph 3 is not paid in time—

(a)

the penalty (or the unpaid part of it) carries interest at the rate for the time being specified in section 17 of the Judgments Act 1838;

(b)

the Office may recover the penalty (or the unpaid part of it), with the interest, as a debt.

Annotations

Textual amendments

F1: Schs. 1B-1D inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 35