Commentary Part 5 – Conduct of Local Audit Section 31: Power of auditor to apply for judicial review
111.This section enables a local auditor to apply to the courts for judicial review if the auditor considers that a decision by a relevant authority or a failure by the relevant authority to act would have an effect on the authority’s accounts. This does not apply to health service bodies. Subsection (4) enables the court to order the relevant authority to pay the expenses incurred by the auditor. If an auditor investigates issues which could result in him/her applying for judicial review, subsections (5) and (6) enable them to recover reasonable costs for the time taken.