local audit and accountability bill published


The bill setting out the arrangements for the appointment of external auditors in local government, police and NHS bodies has been published.

The bill will abolish the Audit Commission and replace it with local appointment of auditors.  There are roles for the National Audit Office through the publication of the Code of Audit Practice which all external auditors will need to follow.  The Financial Reporting Council will have responsibilities for the oversight of external auditors.

The bill makes provision for the transfer of the Audit Commission's data matching powers (the National Fraud Initiative) to go to either the Secretary of State or the Minister for the Cabinet Office.

Relevant bodies will appoint their auditors on the advice of an independent auditor panel.

There are also powers for the National Audit Office to undertake examinations of thematic value for money issues.

The bill also amends the Local Government Act 1986 to require local authorities to comply with the code of recommended practice on local authority publicity.

Progress of the bill through Parliament can be tracked on the Parliament website.

View the Bill on the Parliament website.