The Local Audit and Accountability Act 2014 makes the Comptroller and Auditor General (C&AG) responsible for the preparation, publication and maintenance of the Code of Audit Practice. The Code sets out what local auditors are required to do to fulfil their statutory responsibilities under the Act. The C&AG can also issue guidance to auditors which may explain or supplement the provisions of the Code.
The Act also says the C&AG may examine the economy, efficiency and effectiveness with which local authorities and other local public bodies use their resources.
Our leaflet The NAO’s Role in Local Audit provides examples of our recent work focused on local services.