Part 3Appointment etc of local auditors

I112Failure to appoint local auditor

1

If a relevant authority, other than F1a health service body, fails to appoint a local auditor in accordance with this Part, the authority must immediately inform the Secretary of State of that fact.

2

If it appears to the Secretary of State that a relevant authority, other than F2a health service body, has failed to appoint a local auditor in accordance with this Part, the Secretary of State may—

a

direct the authority to appoint the auditor named in the direction, or

b

appoint a local auditor on behalf of the authority.

C13

An appointment under subsection (2)(b) takes effect—

a

as if it had been made by the relevant authority, and

b

on such terms as the Secretary of State may direct.

C14

The Secretary of State must—

a

inform the relevant authority of the intention to give a direction or appoint a local auditor under subsection (2) not less than 28 days before the direction is given or the appointment made, and

b

consider any representations made by the relevant authority regarding the proposed direction or appointment.

C25

But the Secretary of State may give a direction or make an appointment under subsection (2) without having complied with subsection (4) if the Secretary of State thinks it is likely that a local auditor would have to exercise a function under this Act in relation to a relevant authority within the period of 60 days beginning with the day on which the direction is given or the appointment is made.