Local Audit and Accountability Act 2014

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Local Audit and Accountability Act 2014
Long title An Act 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 about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.
Text of statute as originally enacted

Local Audit and Accountability Act 2014 is an act of parliament. The main provisions are:

  • abolishes the Audit Commission
  • establishes new arrangements for the audit and accountability of local public bodies
  • increases set by levying bodies are taken into account when local authorities determine whether they have set an excessive amount of council tax
  • ensures local authority comply with the Code of Recommended Practice on Local Authority Publicity
  • allows local residents to film, tweet and blog council meetings
  • allows the Secretary of State for Communities and Local Government to alter number of electors needed to trigger a parish poll