Local Audit and Accountability Bill [HL] — Third Reading — 24 Jul 2013 at 16:13
Amendment 1
Moved by Lord Wills
1: After Clause 22, insert the following new Clause-
“Auditor’s right to documents and information of significant private contractors
(1) A local auditor has a right of access at all reasonable times to audit documents from significant private companies that the local authority have contracted services to during the last financial year.
(2) Local auditors only have a right of access to audit documents from private companies, under subsection (1), that relate to the service provided to the local authority by that company.
(3) A local auditor must make available on request any audit documents, obtained under subsection (1), subject to the provisions of the Freedom of Information Act 2000.
(4) In this section “private company” shall be interpreted to mean any legal entity, including joint ventures, not-for-profit organisations, mutually-held organisations and charities.
(5) Five years after the coming into force of this section, the Secretary of State must commission and publish a review of the effectiveness of subsections (1) to (3) and of the costs to local auditors, private companies and local authorities arising from it.”
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