OpenLegislation

The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016

S.I. 2016/675 · Made 27 June 2016

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Local Government, England And Wales

Made 27th June 2016

The Secretary of State for Communities and Local Government makes the following Order in exercise of the powers conferred by section 49(1) and (5) to (8) of the Local Audit and Accountability Act 2014f1.

Annotations to the whole text

Footnotes

f1

2014 c.2.

Contents

  1. 1Citation
  2. 2Amendment of the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015
  3. 3Provisions of the 2014 Act coming into force on 1st April 2018
  4. Signature
  5. Explanatory note

1Citation

This Order may be cited as the Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016.

2Amendment of the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015

(1)

The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015f1 is amended as follows.

(2)

In article 2 (interpretation)—

(a)

in the definition of “relevant financial year” for paragraph (b) substitute—

“(b)
(i)

in relation to a two-year transitional period authority, falling within the period beginning with 1st April 2015 and ending with 31st March 2017; or

(ii)

in relation to any other relevant authorityf2, falling within the period beginning with 1st April 2015 and ending with 31st March 2018;”;

(b)

for the definition of “transitional period” substitute—

  • ““transitional period” means—

    1. (a)

      in relation to a two-year transitional period authority the period beginning with 1st April 2015 and ending with 31st March 2017;

    2. (b)

      in relation to any other relevant authority the period beginning with 1st April 2015 and ending with 31st March 2018;”;

(c)

after the definition of “transitional period” insert—

  • ““two-year transitional period authority” means–

    1. (a)

      a smaller authority within the meaning of section 6 of the 2014 Act which is not a full audit authority in accordance with regulation 8 of the Local Audit (Smaller Authorities) Regulations 2015f3;

    2. (b)

      a clinical commissioning group;

    3. (c)

      special trustees for a hospital;

    4. (d)

      an NHS trust all or most of whose hospitals, establishments and facilities are situated in England; or

    5. (e)

      any trustees for an NHS trust all or most of whose hospitals, establishments and facilities are situated in England, appointed under paragraph 10 of Schedule 4 to the National Health Service Act 2006.”.

(3)

In article 4 (provisions of the 2014 Act coming into force on 1st April 2017) omit “45 and”.

(4)

In paragraph (3) of article 6 (transitory provisions: functions of the Audit Commission) for “transitional period” substitute “period beginning with 1st April 2015 and ending with 31st March 2018”.

(5)

In article 7 (transitory provision: exercise of functions) for “2017” substitute “2018”.

(6)

In the Schedule (further transitional, transitory and saving provisions)—

(a)

in paragraph 1(2) and (3) for “1st April 2017” substitute—

“—

(a)

1st April 2017 in relation to a two-year transitional period authority; or

(b)

1st April 2018 in relation to any other relevant authority.”;

(b)

in paragraph 4(2) for “During the transitional period” substitute “Until 31st December 2018”;

(c)

in paragraph 11(1) for “transitional period” substitute “period beginning with 1st April 2015 and ending with 31st March 2017”.

3Provisions of the 2014 Act coming into force on 1st April 2018

1st April 2018 is the day appointed for the coming into force of paragraph 45 of Schedule 12 to the Local Audit and Accountability Act 2014 and section 45 so far as it relates to that paragraph.

Signature

Marcus Jones

Parliamentary Under Secretary of State

Department of Communities and Local Government

27th June 2016

Explanatory note

(This note is not part of the Order)

This Order amends the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015 and brings into force a provision of the Local Audit and Accountability Act 2014 (“the 2014 Act”) on 1st April 2018.

Article 2 makes a number of amendments to reflect that the transitional arrangements will end on different dates depending on the type of relevant authority. The transitional arrangements for most smaller authorities (as defined by section 6 of the 2014 Act) and various NHS bodies (see paragraphs (b) to (e) of the definition of two-year transitional period authority) will end on 31st March 2017 and for other relevant authorities transitional arrangements will end on 31st March 2018.

Article 3 commences paragraph 45 of Schedule 12 to the 2014 Act on 1st April 2018 to account for the longer of the two transitional periods.