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Local Audit and Accountability Act 2014
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- 2014 c. 2
- Part 3
- Section 13
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Changes to legislation:
Local Audit and Accountability Act 2014, Section 13 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 13:
- specified provision(s) amendment to earlier commencing S.I. 2015/841 by S.I. 2016/675 art. 2
13Failure of [F1health service bodies] to appoint local auditorE+W
This section has no associated Explanatory Notes
(1)If a [F2health service body] fails to appoint an auditor in accordance with this Part, it must immediately inform [F3NHS England] of that fact.
(2)If it appears to [F3NHS England] that a [F4health service body] has failed to appoint an auditor in accordance with this Part, [F3NHS England] must inform the Secretary of State of that fact by the end of 25 March in the financial year preceding the financial year to which the accounts to be audited relate.
(3)If the Secretary of State has been informed by [F3NHS England] under subsection (2), the Secretary of State may—
(a)take either of the steps in subsection (4), or
(b)direct [F3NHS England] to take whichever of the steps in subsection (4) [F3NHS England] considers appropriate.
(4)Those steps are—
(a)to direct the [F5health service body] to appoint an auditor named in the direction given under this paragraph, or
(b)to appoint an auditor on behalf of the [F6health service body].
(5)An appointment under subsection (4)(b) takes effect—
(a)as if it had been made by the [F7health service body], and
(b)on such terms as the Secretary of State or (as the case may be) [F3NHS England] may direct.
(6)The Secretary of State or [F3NHS England] must—
(a)inform the [F8health service body] of the intention to give a direction or appoint an auditor under subsection (4) not less than 28 days before the direction is given or the appointment made, and
(b)consider any representations made by the [F9health service body] regarding the proposed direction or appointment.
(7)But the Secretary of State or [F3NHS England] may give a direction or make an appointment under subsection (4) without having complied with subsection (6) if the Secretary of State or [F3NHS England] thinks it is likely that an auditor would have to exercise a function under this Act in relation to the [F10health service body] within the period of 60 days beginning with the day on which the direction is given or the appointment is made.
Textual Amendments
F1Words in s. 13 heading substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F2Words in s. 13(1) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(3); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F3Words in s. 13 substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F4Words in s. 13(2) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(3); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F5Words in s. 13(4)(a) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(4)(a); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F6Words in s. 13(4)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(4)(b); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F7Words in s. 13(5)(a) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(5); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F8Words in s. 13(6)(a) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(6)(a); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F9Words in s. 13(6)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(6)(b); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F10Words in s. 13(7) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 21(7); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
Commencement Information
I1S. 13 in force at 1.4.2015 by S.I. 2015/841, art. 3(j)
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