The Strategic Director for Transformation and Resources provided a detailed summary of the key provisions of the Local Audit and Accountability Act 2014 (“the Act”), which received Royal assent on 30 January 2014. He explained the impact on the Council, specifically in relation to the appointment of a local auditor (external auditor) and the establishment of an independent audit panel to advise the Council on the appointment of a local auditor.

The Act abolished the Audit Commission and established new arrangements for the audit and accountability of local public bodies in England. It amended the legislative framework for council tax referendums and provided measures to ensure local authority compliance with the Code of Recommended Practice on Local Authority Publicity. Section 39 of the Act gave the Secretary of State power to direct a local authority to comply with the Code of Practice and would come into force on 30 March 2014.

The Act also introduced greater transparency and openness to meetings of local government bodies by allowing local residents to film, blog, tweet and access information related to the decisions made in those meetings. Section 40 of the Act gave the power to the Secretary of State to make Regulations allowing persons to film, photograph or make sound recordings of proceedings. The power to make Regulations would also come into force on 30 March 2014.

He commented that, it was therefore essential that the Council put in place appropriate measures to ensure the provisions of the Act were adhered to.

Resolved –

(1)  That Committee notes the report and the detailed explanatory note at appendix 1, concerning the changes being introduced by the Audit and Accountability Act 2014 and its implications.

(2)  That the Strategic Director for Transformation and Resources be authorised to undertake a recruitment exercise, necessary to appoint independent members to the Audit and Risk Management Committee, pursuant to the Audit and Accountability Act 2014, once relevant Regulations and/or guidance are issued.