Local Audit and Accountability Act

Official Summary

A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor-General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision for directions to comply with codes of practice on local authority publicity; to make provision about council tax referendums; and for connected purposes.

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Overview

The Local Audit and Accountability Bill amends existing legislation concerning the auditing of local authority accounts, introducing greater flexibility in appointing auditors and enhancing public access to local government meetings and documents. It also clarifies the roles of parish meetings and their chairmen in audit-related matters and introduces provisions for parish polls.

Description

This bill makes several key changes: It allows for greater flexibility in the appointment of local auditors, enabling the Secretary of State to specify appointing persons and procedures. Regulations will determine the appointment process, auditor activities, and fees. Smaller authorities can opt into or out of these arrangements. The bill also strengthens public access to local government by enabling filming, photography, and sound recording of meetings and mandating greater transparency in decision-making processes. Significant changes are made to clarify the roles and responsibilities of parish meetings and their chairmen in auditing and decision-making processes. The bill streamlines existing processes and clarifies existing ambiguities, creating a more efficient and transparent local audit system.

Government Spending

The bill's impact on government spending is not explicitly stated within the provided text. The changes regarding auditor appointments and fees may lead to shifts in funding and cost allocations for local authorities but this is not detailed.

Groups Affected

Local Authorities: Will be affected by changes to audit processes and potential cost implications related to auditor fees and opt-in/opt-out schemes. Increased transparency requirements for meetings and documents.
Auditors: Changes in appointment procedures and regulations.
Parish Meetings and Chairmen: Clarification of their roles and responsibilities in audit processes and decision-making. New provisions for parish polls.
Public: Increased access to local government meetings and documents through filming, recording and enhanced transparency.
Appointing Persons: New responsibilities for appointment and oversight of local auditors.

Full Text

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