ABSTRACT
The government controls local authorities by way of audit. The Audit Commission96 of Local Authorities and the National Health Service is the principal body responsible for supervising local government and health service audits. The Commission has the power to produce three types of reports: reports on the risk that an authority may fail to perform its function; reports on the rate at which authorities’ performance is improving and reports on the authorities’ use of resources.97 The Commission consists of not less than ten and not more than 15 members appointed by the Secretary of State.98 The accounts of bodies subject to the Act are required to be compiled at the end of March annually and audited by auditors appointed by the Commission.99
