§ Sir Hugh RossiTo ask the Secretary of State for the Environment what sanctions exist against local authorities in breach of their statutory duty to produce accounts for audit; and what action he proposes to take against those in serious breach.
§ Mr. PortilloAny person failing without reasonable excuse to comply with the statutory requirements is liable to prosecution. The auditor is best placed to judge whether such legal action is warranted or likely to succeed.
§ Sir Hugh RossiTo ask the Secretary of State for the Environment if he will list the local authorities which are currently in breach of their statutory obligations to produce their annual audit accounts, setting against each the number of years of default.
§ Mr. PortilloThe Audit Commission issued in February a list of 29 local authorities in England and 169W Wales which had failed to publish their 1988–89 statements of accounts before the statutory deadline of 31 December 1989. I am arranging for a copy of the list to be placed in the Library of the House. The commission's annual report for 1989–90 stated that nine of these authorities had still not published 1988–89 accounts by June 1990.