§ Mr. Channonasked the Secretary of State for the Environment (1) by what date district audits of local authorities for a financial year are normally completed; whether any statutory duty is placed upon district auditors to complete their work without undue delay; and if all the audits for 1972–73 have been completed;
(2) whether the audits for 1972–73 for all those local authorities which delayed implementing the Housing Finance Act 1972 have now been received; if not, how many are outstanding; and if, in any cases where the authorities are subject to district audit, the district auditor has ruled that councillors should be surcharged for their failure to implement the Housing Finance Act 1972.
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§ Mr. Crosland:I understand that district auditors aim to complete their audits within nine months of the year end. This must, however, be dependent upon the availability of completed accounts, upon the problems which arise and upon any formal audit action which needs to be considered. Local authority staff changes and other difficulties resulting from local government reorganisation have also affected the recent audits.
No statutory time limit is imposed for the completion of audits. Section 223 of the Local Government Act 1933 requires that accounts should be made up yearly to 31st March and be audited as soon as may be thereafter. I understand that there are some 70 audits of 1972–73 accounts which have not yet been completed and which include accounts of some of the local authorities which were late in implementing the Housing Finance Act 1972. I am informed that none of the annual audits so far completed has involved the making of surcharges arising out of failure to implement the Act.