Local Audit and Accountability Act 2014

Parliament of the United Kingdom
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Text of statute as originally enacted

The Local Audit and Accountability Act 2014 is a United Kingdom act of parliament. Its main provisions:

• abolish the Audit Commission and repeal the Audit Commission Act 1998 (section 1)^[1]
• establish new arrangements for the audit and accountability of local public bodies
• ensure increases set by levying bodies are taken into account when local authorities determine whether they have set an excessive amount of council tax
• ensure local authorities comply with the Code of Recommended Practice on Local Authority Publicity (section 39)
• allow local residents to film, tweet and blog council meetings
• allow the Secretary of State for Communities and Local Government to alter the number of electors needed to trigger a parish poll

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