SCHEDULES
SCHEDULE 7Reports and recommendations
Written recommendations
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1
A local auditor of the accounts of a relevant authority may make a written recommendation to the authority relating to the authority or an entity connected with it, so that the recommendation can be considered under this Schedule.
2
A recommendation may be made during or at the end of an audit.
3
A recommendation must be sent at the time it is made—
a
to the Secretary of State,
b
where the recommendation relates to an entity connected with the relevant authority, to that entity and to any other relevant authority with which the entity is connected,
c
where the relevant authority is itself a connected entity, to its related authority or authorities,
e
where the relevant authority is—
i
a functional body,
ii
an entity connected with a functional body, or
iii
the London Pensions Fund Authority,
to the Greater London Authority.
4
A local auditor may recover from a relevant authority—
a
the reasonable costs of determining whether to make a recommendation relating to the authority or an entity connected with it, and
b
the reasonable costs of making a recommendation relating to the authority or an entity connected with it.
5
Sub-paragraph (4)(a) applies regardless of whether the recommendation is in fact made.
6
In this Act “related authority”, in relation to a connected entity, means the relevant authority with which the entity is connected.