The Local Audit and Accountability Act 2014 completed its passage through both Houses of Parliament and received Royal Assent on 31 January 2014. This guide describes the background to the Act, the provisions of the Act and the new local audit framework.
The guide is a ‘plain-English’ guide to the The Local Government Finance Act 2012, which completed all of its parliamentary stages in both houses and received Royal Assent on 31 October 2012.
After research showed that the well-being power was under-used and had generated little confidence, the government used the Localism Act to introduce a more general power. The guide is a summary of the Act as of September 2012.