SCHEDULE 8 Advisory Notices
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

SCHEDULE 8 Advisory Notices

Section 29

Power to issue advisory notice

1

(1)     A local auditor of the accounts of a relevant authority, other than a health service body, may issue a notice under this paragraph (an “advisory noticeâ€) if the auditor thinks that the authority or an officer of the authority—

(a)     is about to make or has made a decision which involves or would involve the authority incurring unlawful expenditure,

(b)     is about to take or has begun to take a course of action which, if followed to its conclusion, would be unlawful and likely to cause a loss or deficiency, or

(c)     is about to enter an item of account, the entry of which is unlawful.

(2)     An advisory notice is a notice which—

(a)     is addressed to the authority or officer concerned,

(b)     specifies the paragraph of sub-paragraph (1) which is relevant and the decision, course of action or item of account to which the notice relates,

(c)     specifies that the notice will take effect on the day on which a copy of the notice is served on the person to whom it is addressed, and

(d)     requires the authority or officer to give

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