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 to reform local authority auditing in England and Wales. Key changes include altering the appointment process for local auditors, introducing regulations regarding access to local government meetings and documents, and making provisions for parish meetings and polls.

Description

This bill significantly alters the framework for auditing local authority accounts. Amendments specify the appointment of local auditors, granting the Secretary of State increased power to regulate this process through secondary legislation. The bill introduces a new process for appointing auditors, potentially by a designated person rather than directly by the authority. It outlines regulations regarding fees for audits and the provision of information. The bill also introduces provisions to enhance public access to local government meetings and documents allowing filming and recording of proceedings and improved access to documentation. Additional provisions address the conduct of parish meetings, including the ability to hold polls on specific issues, and clarify decision-making procedures for parish meetings.

Government Spending

The bill's impact on government spending is not explicitly detailed, however, it is likely to involve changes to the funding of local authority audits. The cost of implementing new regulations on access to meetings and documents remains unspecified.

Groups Affected

Local Authorities: Changes to auditing processes, including the appointment of auditors and fee structures, will directly affect their operations and budgets.
Local Auditors: Their appointment processes, functions, and potential liabilities will be altered under the new regulations.
Parish Meetings: Procedures for conducting meetings and polls will be affected, along with their ability to appoint auditors.
The Public: Increased access to local government meetings and documents will impact public transparency and engagement.
Secretary of State: Gaining increased power to regulate appointment processes and other aspects of local authority audits.

Full Text

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