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Code of Audit Practice 2010 for Local Government Bodies

My Lords, these codes are not controversial. I thank the Minister for explaining their purpose and the degree of consultation that has taken place. The principles of external audit require independent and robust examination, and the codes provide for that. My understanding is that the Local Government Association has no issues that it wants to raise in relation to the codes, and that the Care Quality Commission is satisfied with the code that relates to local NHS bodies. However, it is important that the codes are reviewed every five years. I looked back at the discussion on these orders in 2005, when we broadly welcomed them. I noted the comments of my noble friend Lady Scott of Needham Market about the valuable work of the Audit Commission in acting as an external auditor. The principle must be that people should have confidence that local authorities and NHS bodies are properly subject to such auditing. These regulations enable the Audit Commission to do its work. We support the approach outlined in the codes.