{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-30",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-30.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/30",
  "kind": "section",
  "number": "30",
  "heading": "Unlawful expenditure or activity of health service bodies",
  "text": "(1) A local auditor of the accounts of a health service body must take the steps set out in subsection (2) if the auditor believes that the body or an officer of the body—\n(a) is about to make, or has made, a decision which involves or would involve the body incurring unlawful expenditure, or\n(b) is about to take or has begun to take a course of action which, if followed to its conclusion, would be unlawful and likely to cause a loss or deficiency.\n(2) The local auditor must, as soon as reasonably practicable—\n(a) refer the matter to the Secretary of State, and\n(b) notify NHS England of the matter.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 30(2)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 23; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 26-31 excluded by 1999 c. 29, s. 134(5) (as amended) (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 43(3); S.I. 2015/841, art. 3(x)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 30 in force at 1.4.2015 by S.I. 2015/841, art. 3(s) (with Sch. para. 1) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/section/30",
    "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."
}