Commentary Part 5 – Conduct of Local Audit Paragraph 7: Bar on delegation of functions relating to meetings
94.This paragraph prevents certain relevant authorities from delegating the consideration of public interest reports or auditors’ recommendations. Sub-paragraph (1) has the effect that the full council of a local authority which operates executive arrangements must consider a public interest report or auditor’s recommendation. Sub-paragraph (2) excludes the consideration of public interest reports and auditors’ recommendations from provisions in the Local Government Act 1972 enabling a local authority to discharge its functions by a committee, sub-committee or officer, or by another local authority. In the case of a parish meeting, sub-paragraph (3) requires consideration of public interest reports and auditors’ recommendations to be considered by the meeting. Sub-paragraphs (4) and (5) preclude the Mayor of London and the London Assembly from delegating the consideration of public interest reports and auditors’ recommendations.