Summary and Background Summary
3.The Local Audit and Accountability Act 2014 abolishes the Audit Commission and establishes new arrangements for the audit and accountability of local public bodies (or ‘relevant authorities’ as set out in Schedule 2 to the Act) in England. This includes certain health service bodies that were previously audited by auditors appointed by the Audit Commission. In addition to these health service bodies, the Act makes some consequential changes to the audit arrangements for NHS Foundation Trusts.
4.The Act also amends the legislative framework for council tax referendums to provide that increases set by levying bodies are taken into account when local authorities determine whether they have set an excessive amount of council tax each year. It also provides for measures which can ensure local authority compliance with the Code of Recommended Practice on Local Authority Publicity.
5.Further, the Act introduces greater transparency and openness to meetings of local government bodies by allowing local residents to film, tweet and blog and access information relating to the decisions made in those meetings. Finally the Act also reforms legislation regarding parish polls, allowing the Secretary of State to make provisions about the number of electors needed to trigger a poll and to define the subject matter on which a poll may be held.