{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1D",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1D.json",
  "legislation": "ukpga/2014/2",
  "legislation_title": "Local Audit and Accountability Act 2014",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014",
  "path": "section/1D",
  "kind": "section",
  "number": "1D",
  "heading": "Oversight and intervention by Secretary of State",
  "text": "(1) The Local Audit Office must exercise its functions in accordance with any direction, and having regard to any guidance, given to it by the Secretary of State.\n(2) The Office must comply with any written request by the Secretary of State to be provided with information about the exercise of the Office’s functions.\n(3) Such a request may cover information about the exercise of functions after the request is made.\n(4) No direction, guidance or request under this section may relate to the exercise of functions in relation to a particular relevant authority.\n(5) The Secretary of State must—\n(a) consult the Local Audit Office before giving any direction or guidance under this section, and\n(b) publish any direction or guidance given under this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 1A inserted (15.7.2026) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 89(1), 108(6); S.I. 2026/812, reg. 2(1)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/section/1D",
    "retrieved_at": "2026-10-29T09:07:55.780103+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."
}