# Local Government (Contracts) Act 1997, Section 8: Audit reviews.

Extent: E+W+S

(1) In this Act “an audit review” means—
(a) an application or appeal under section 28 of the Local Audit and Accountability Act 2014 or section 32 of the Public Audit (Wales) Act 2004 (application by auditor, or appeal by person objecting to accounts, for declaration as to unlawful item of account),
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) consideration by the Controller of Audit of whether to make a special report to the Accounts Commission for Scotland under section 102(3) of the Local Government (Scotland) Act 1973 (reports to Commission by Controller of Audit),
(e) consideration by the Accounts Commission for Scotland of whether to send a special report to the Secretary of State under section 103(3) of that Act (action by Commission on reports by Controller of Audit), or
(f) consideration by the Court of Session of a case stated under section 103(2)(c) of that Act (Commission may state case on a question of law for opinion of Court of Session),
or any appeal (or further appeal) against a decision made on an application referred to in paragraph (a) or on an appeal referred to in that paragraph .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1997/65/section/8 (the official version)
Page: https://openlegislation.uk/local-government-contracts-act-1997/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.