Audit Commission Act 1998 (repealed)
1998 c. 18Enacted
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Part I The Audit Commission¶
F11 The Audit Commission.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1Part II Accounts and Audit of Public Bodies¶
F1 Audit of accounts¶
F12 Required audit of accounts.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F13 Appointment of auditors.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F14 Code of audit practice.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F15 General duties of auditors.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F16 Auditors’ right to documents and information.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F17 Fees for audit.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Auditors’ reports and recommendations¶
F18 Immediate and other reports in public interest.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F19 General report.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F110 Transmission and consideration of section 8 reports.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F111 Consideration of reports or recommendations.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F111A Greater London Authority: consideration of reports and recommendations.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F112 Publicity for meetings under section 11.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F113 Additional publicity for immediate reports.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F113A Additional publicity for non-immediate reports¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Public inspection et ceteralaetc. and action by the auditor¶
F114 Inspection of statements of accounts and auditors’ reports.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F115 Inspection of documents and questions at audit.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F116 Right to make objections at audit.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F117 Declaration that item of account is unlawful.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F118 Recovery of amount not accounted for etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Prevention of unlawful expenditure et ceteralaetc.¶
F119 Health service bodies: referral to Secretary of State.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F119A Other bodies: advisory notices.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F119B Effect of an advisory notice.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F120 Other bodies: prohibition orders.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F121 Restriction on power to issue prohibition orders.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F122 Effect of and appeals against prohibition orders.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F123 Loss etc. caused by prohibition orders.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F124 Power of auditor to apply for judicial review.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Miscellaneous¶
F125 Extraordinary audit.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F126 Audit of accounts of officers.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F127 Accounts and audit regulations.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F128 Certification of claims, returns etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F129 Agreed audit of accounts.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F130 Passenger Transport Executives.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F131 Companies related to Passenger Transport Executives.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132 Documents relating to police authorities etc.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1Part 2A Data matching¶
F132A Power to conduct data matching exercises¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132B Mandatory provision of data¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132C Voluntary provision of data¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132D Disclosure of results of data matching etc¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132E Publication¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132F Fees for data matching¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132G Code of data matching practice¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F132H Powers of Secretary of State¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1Part III Studies, Performance Standards and Other Functions¶
F1 Performance standards of local authorities et ceteralaetc.¶
F144 Publication of information as to standards of performance.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F145 Permitted methods of publishing information under section 44.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F146 Directions under section 44.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F147 Application to parish councils and charter trustees.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1Reports on performance¶
F147A Reports relating to performance of English local authorities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1Part IV General¶
F1Interaction with other authorities¶
F147B Interaction with other authorities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Information et ceteralaetc.¶
F148 Provision of information and documents to Commission.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F149 Restriction on disclosure of information.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F149ZA Consent under section 49(2C)¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F149A Disclosure of information by or on behalf of public authorities¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F150 Supply of benefit information to Commission.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F151 Publication of information by the Commission.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F151A Co-operation with the Auditor General for Wales¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F151B Provision of information to Auditor General for Wales¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Supplementary¶
F152 Orders and regulations.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F153 Interpretation.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F154 Consequential amendments, transitionals and repeals.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F155 Short title, commencement and extent.¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 SCHEDULES
F1SCHEDULE 1 ¶
The Audit Commission
Section 1(5).
F1 Status¶
F1 Functions of Secretary of State in relation to Commission¶
F1 Tenure of office of members¶
F1 Remuneration et ceteralaetc. of members¶
F1 House of Commons disqualification¶
F1 Staff¶
F1 Financial provisions¶
F1Delegation¶
F1 Proceedings¶
F1 Annual report¶
F1C1SCHEDULE 2 ¶
Accounts Subject to Audit
Section 2.
F1SCHEDULE 2A ¶
Interaction with other authorities
Section 47B
F1Part 1 Interpretation¶
F1Inspection authorities¶
F1Public authorities¶
F1Inspections and functions¶
F1Part 2 Exercise of functions¶
F1Inspection programmes and inspection frameworks¶
F1Inspections by other inspectors of organisations within the Commission's remit¶
F1Co-operation¶
F1Joint action¶
F1Delegation of functions¶
F1Advice or assistance for other public authorities¶
F1Inspections carried out under arrangements¶
F1SCHEDULE 3 ¶
Consequential Amendments
Section 54(1).
F1 The Public Health Act 1875 (c. 55)¶
F1 The Transport Act 1968 (c. 73)¶
F1 The Local Government Act 1972 (c. 70)¶
F1 The House of Commons Disqualification Act 1975 (c. 24)¶
F1 The Local Government, Planning and Land Act 1980 (c. 65)¶
F1 The Local Government Finance Act 1982 (c. 32)¶
F1 The Public Health (Control of Disease) Act 1984 (c. 22)¶
F1 The Local Government (Interim Provisions) Act 1984 (c. 53)¶
F1 The Building Act 1984 (c. 55)¶
F1 The Further Education Act 1985 (c. 47)¶
F1 The Local Government Act 1985 (c. 51)¶
F1 The Local Government Act 1986 (c. 10)¶
F1 The Airports Act 1986 (c. 31)¶
F1 The Norfolk and Suffolk Broads Act 1988 (c. 4)¶
F1 Local Government Act 1988 (c. 9)¶
F1 The Education Reform Act 1988 (c. 40)¶
F1 The Local Government and Housing Act 1989 (c.42)¶
F1 The Town and Country Planning Act 1990 (c. 8)¶
F1 The National Health Service and Community Care Act 1990 (c. 19)¶
F1 The Environmental Protection Act 1990 (c. 43)¶
F1 The London Local Authorities Act 1991 (c. xiii)¶
F1 The Social Security Administration Act 1992 (c. 5)¶
F1 The Local Government Act 1992 (c. 19)¶
F1 The Education Act 1993 (c. 35)¶
F1 The Noise and Statutory Nuisance Act 1993 (c. 40)¶
F1 The Local Government (Wales) Act 1994 (c. 19)¶
F1 The Environment Act 1995 (c. 25)¶
F1 The London Local Authorities Act 1995 (c. x)¶
F1 The Noise Act 1996 (c. 37)¶
F1 The Education Act 1996 (c. 56)¶
F1 The Police Act 1997 (c. 50)¶
F1 The Local Government (Contracts) Act 1997 (c. 65)¶
F1SCHEDULE 4 ¶
Transitional Provisions, Savings etc.
Section 54(2).
F1 General¶
F1 References to district audit et ceteralaetc.¶
F1 Change of name of the Commission¶
F1 Continuity of employment: district audit and health service¶
F1 Financial years of the Commission¶
F1SCHEDULE 5 ¶
Repeals and revocation
Section 54(3).
F1
| Chapter or number | Short title or title | Extent of repeal or revocation |
|---|---|---|
| 1982 c. 32. | The Local Government Finance Act 1982. | Sections 11 to 36. |
| Section 38(5) and (6). | ||
| Schedule 3. | ||
| Schedule 5. | ||
| In Schedule 6, Part IV. | ||
| 1983 c. 29. | The Miscellaneous Financial Provisions Act 1983. | In Schedule 2, the entry relating to the Local Government Finance Act 1982. |
| 1984 c. 32. | The London Regional Transport Act 1984. | In Schedule 6, paragraph 26. |
| 1985 c. 9. | The Companies Consolidation (Consequential Provisions) Act 1985. | In Schedule 2, the entry relating to the Local Government Finance Act 1982. |
| 1985 c. 43. | The Local Government (Access to Information) Act 1985. | In Schedule 2, paragraph 7. |
| 1985 c. 51. | The Local Government Act 1985. | Section 63(6). |
| Section 72(3). | ||
| 1985 c. 67. | The Transport Act 1985. | In Schedule 3, paragraph 8. |
| In Schedule 7, paragraph 22. | ||
| 1988 c. 4. | The Norfolk and Suffolk Broads Act 1988. | Section 17(10) and (12). |
| 1988 c. 9. | The Local Government Act 1988. | Section 30. |
| Schedule 4. | ||
| 1988 c. 33. | The Criminal Justice Act 1988. | In Schedule 11, paragraph 8. |
| 1988 c. 40. | The Education Reform Act 1988. | Section 220. |
| 1988 c. 41. | The Local Government Finance Act 1988. | In Schedule 12, paragraph 3. |
| 1989 c. 42. | The Local Government and Housing Act 1989. | In section 11(1), the words “section 17 of the Local Government Finance Act 1982 or”. |
| In section 66(5)(b), the words from “Part III” to “and”. | ||
| Section 184(2). | ||
| 1990 c. 19. | The National Health Service and Community Care Act 1990. | Section 20(1) and (3) to (8). |
| Schedule 4. | ||
| 1991 c. 15. | The Local Government Finance (Publicity for Auditors’ Reports) Act 1991. | The whole Act. |
| 1992 c. 13. | The Further and Higher Education Act 1992. | In Schedule 8, paragraph 51. |
| 1992 c. 19. | The Local Government Act 1992. | Sections 1 to 7. |
| In section 28, the definitions of “the 1982 Act”, “the Audit Commission” and “auditor”, and subsection (2). | ||
| Section 29(1). | ||
| Section 30(2). | ||
| 1993 c. 47. | The Probation Service Act 1993. | In Schedule 3, paragraph 6. |
| 1994 c. 29. | The Police and Magistrates’ Courts Act 1994. | In Schedule 4, paragraphs 25 to 28. |
| 1994 c. 30. | The Education Act 1994. | In Schedule 2, paragraph 8(1) and (5). |
| 1995 c. 17. | The Health Authorities Act 1995. | In Schedule 1, paragraph 106. |
| 1995 c. 25. | The Environment Act 1995. | In Schedule 7, paragraph 19. |
| 1995 c. x. | The London Local Authorities Act 1995. | In Part I of the Schedule, the words “Local Government Finance Act 1982: section 16.” |
| 1996 c. 10. | The Audit (Miscellaneous Provisions) Act 1996. | Sections 1, 2, 3, 5 and 6. |
| 1996 c. 16. | The Police Act 1996. | In Schedule 7, paragraph 1(2)(s). |
| 1996 c. 18. | The Employment Rights Act 1996. | In Schedule 1, paragraphs 19 and 45(3)(a). |
| 1996 c. 52. | The Housing Act 1996. | In Schedule 3, paragraph 2. |
| 1996 c. 56. | The Education Act 1996. | In Schedule 37, paragraph 78. |
| 1997 c. 44. | The Education Act 1997. | In Schedule 7, paragraph 5. |
| 1997 c. 47. | The Social Security Administration (Fraud) Act 1997. | Section 6. |
| In Schedule 1, paragraph 1. | ||
| 1997 c. 50. | The Police Act 1997. | In Schedule 6, paragraphs 19 to 22. |
| S.I. 1991/724. | The High Court and County Courts Jurisdiction Order 1991. | In the Schedule, in Part I, the entry relating to the Local Government Finance Act 1982. |
F1TABLE OF DERIVATIONS ¶
F11 Notes:¶
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Footnotes
- F1Act repealed (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), ss. 1(2), 49(1) (with Sch. 1 paras. 3, 4, Sch. 6 para. 8); S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; and (14.12.2023) by S.I. 2023/1396, art. 2)
- C1Sch. 2 modified (cond.) (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 13 para. 6(29); S.I. 2015/994, art. 6(g)