Paragraph 6 Failure of appointing person to appoint local auditorI1

England and Wales

In the event that the appointing person fails to appoint a local auditor to an opted in authority in accordance with Part 3 of the Act, section 12 applies as if—

(a)

for subsection (1) there were substituted—

“(1)
If an appointing person fails to appoint a local auditor to audit the accounts of an opted in authority, other than a F1a health service body, in accordance with this Part, the authority must immediately inform the appointing person and the Secretary of State of that fact.”

(b)

in subsection (2)—

(i)

for the words from “relevant authority” to “F2health service body,” there were substituted “an appointing person”;

(ii)

after “local auditor”, the first time those words appear, there were inserted “to audit the accounts of an opted in authority, other than a F3health service body”;

(iii)

after paragraph (a) there were inserted—

“(aa)
direct the appointing person to appoint an auditor, or”;

(c)

after subsection (2) there were inserted—

“(2A)
Where an appointment is made under subsection (2)(aa)—
(a)
the appointment takes effect on such terms as the Secretary of State may direct; and
(b)
the appointing person may recover its reasonable administrative costs of making arrangements to appoint a local auditor for the local authority.”;

(d)

in subsection (3)(a) “relevant” were omitted;

(e)

in subsection (4)—

(i)

“relevant” were omitted both times it occurs;

(ii)

in paragraph (a), after “authority” there were inserted “and where the Secretary of State intends to direct the appointing person, that person”; and

(iii)

in paragraph (b) after “authority” there were inserted “or the appointing person”; and

(f)

in subsection (5) for “a relevant authority” there were substituted “an authority”.

Annotations

Textual amendments

F1: Words in Sch. para. 6(a) substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), 78(3)(a)
F2: Words in Sch. para. 6(b)(i) substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), 78(3)(b)(i)
F3: Words in Sch. para. 6(b)(ii) substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), 78(3)(b)(ii)

Commencement

I1: Sch. para. 6 in force at 10.2.2015 in accordance with, see reg. 1(1)