§ Mr. Hicksasked the Secretary of State for the Environment how many district councils in England, including non-county boroughs, urban, and rural district councils prior to local government reorganisation, have not yet had their accounts audited and accepted by the district auditor for the financial years 1974–75, 1973–74, 1972–73, 1971–72, 1970–71 and 1969–70; and how many such are still outstanding from a date earlier than 1969–70.
§ Mr. Guy BarnettThe number of audits of English district councils for 1974–75 and, for earlier years non-county borough councils, urban and rural district councils which were undertaken by district auditors under their statutory powers and 835W which were uncompleted at 31st October 1976 was as follows:
Financial year Number of audits outstanding 1972–73 6 1973–74 32 1974–75 144 No audits were uncompleted for years before 1972–73.
§ Mr. Hicksasked the Secretary of State for the Environment in how many cases the financial accounts of district councils in England, including non-county boroughs, urban, and rural district councils prior to local government reorganisation, are at present the subject of a special investigation by the district auditor relating to the financial years 1974–75, 1973–74, 1972–73, 1971–72, 1970–71 and 1969–70, respectively.
§ Mr. Guy BarnettThe only form of special investigation about which I have any information is where my right hon. Friend has directed a district auditor to hold an extraordinary audit. At present one such audit is being held. It relates to certain accounts of a county council for the year 1974–75.
§ Mr. Hicksasked the Secretary of State for the Environment if he will state the status, functions and responsibilities of district auditors in respect of the annual financial statement prepared by district councils; and how the present position has changed compared to their role prior to local government reorganisation on 1st April 1974 relating to second tier units of local government.
§ Mr. FreesonThe duties of district auditors are set out in Sections 154 to 167 of the Local Government Act 1972. District councils may, subject to my approval, choose whether their accounts shall be audited by a district auditor or an approved auditor.
Before local government reorganisation the Local Government Act 1933 provided for the accounts of all urban and rural district councils to be audited by district auditors. Borough councils could choose from elective auditors, professional auditors or district auditors except that certain accounts including rate collection and, in 1972–73 and 1973–74, housing accounts were by statute subject to audit by district auditors.