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Legislative stage
Legislation
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Publisher
This note provides details of the Code of Recommended Practice on local authority data transparency; the Code of Recommended Practice on Local Authority Publicity; filming and social media use in council meetings; and pay policy statements.
This note provides details of the Code of Recommended Practice on local authority data transparency; the Code of Recommended Practice on Local Authority Publicity; filming and social media use in council meetings; and pay policy statements.
By
Mark Sandford
Type
Commons Briefing papers
Legislation
Local Government Act 1972; Local Audit and Accountability Act 2014
Subjects
Access; Disclosure of information; Codes of practice; Broadcasting; Local government; Pay; Publicity; Meetings; Standards; Social media
Date
26 May 2026
Reference
SN06046
Laid by
Miatta Fahnbulleh
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Affirmative
Laid on
16 March 2026
Made on
3 June 2026
Commons approved on
21 May 2026
Coming into force
In accordance with regulation 1(2) and (3)
Legislation
Local Audit and Accountability Act 2014; Levelling-up and Regeneration Act 2023; Hampshire and the Solent Combined County Authority Regulations 2026
Subjects
Devolution; Local government; Hampshire County Council; Isle of Wight Council; Reorganisation; Southampton City Council; Mayors; Portsmouth City Council; Hampshire and the Solent Combined County Authority
Commons Library location
UP 1877 2024-26
Date
16 March 2026
Reference
SI 2026/595; 2026/
House
House of Commons; House of Lords
Laid by
Miatta Fahnbulleh
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Affirmative
Laid on
11 February 2026
Made on
25 March 2026
Coming into force
In accordance with regulation 1(2) and (3)
Legislation
Local Audit and Accountability Act 2014; Sussex and Brighton Combined County Authority Regulations 2026
Subjects
Functions; Powers; Sussex and Brighton Strategic Authority
Commons Library location
UP 1743 2024-26
Date
11 February 2026
Reference
SI 2026/362; 2026/
House
House of Commons; House of Lords
Laid by
Miatta Fahnbulleh
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Affirmative
Laid on
18 December 2025
Made on
23 February 2026
Commons approved on
2 February 2026
Coming into force
In accordance with article 1(2) and (3)
Legislation
Local Democracy, Economic Development and Construction Act 2009; Local Audit and Accountability Act 2014; Cumbria Combined Authority Order 2026
Subjects
Devolution; Mayors; Cumberland Council; Westmorland and Furness Council; Cumbria Combined Authority
Commons Library location
UP 1611 2024-26
Date
18 December 2025
Reference
SI 2026/158; SI 2026/
House
House of Commons; House of Lords
Laid by
Miatta Fahnbulleh
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Affirmative
Laid on
18 December 2025
Made on
23 February 2026
Commons approved on
2 February 2026
Coming into force
In accordance with article 1(2) and (3)
Legislation
Local Democracy, Economic Development and Construction Act 2009; Local Audit and Accountability Act 2014; Cheshire and Warrington Combined Authority Order 2026
Subjects
Devolution; Mayors; Warrington Borough Council; Cheshire East Council; Cheshire West and Chester Council; Cheshire and Warrington Combined Authority
Commons Library location
UP 1610 2024-26
Date
18 December 2025
Reference
SI 2026/159; SI 2026/
House
House of Commons; House of Lords
A briefing on the English Devolution and Community Empowerment Bill 2024-25
A briefing on the English Devolution and Community Empowerment Bill 2024-25
By
Mark Sandford
Type
Briefing papers on bills
Legislation
Local Democracy, Economic Development and Construction Act 2009; Greater London Authority Act 1999; Local Audit and Accountability Act 2014; Cities and Local Government Devolution Act 2016; Levelling-up and Regeneration Act 2023; English Devolution and Community Empowerment Bill 2024-26
Subjects
Accountability; Audit; Devolution; Council tax; Adult education; Health services; Greater London; Greater London Authority; Fire and rescue services; Electoral systems; Economic growth; Local government; Local government finance; Powers; Pensions; Tourism; Transport; Combined authorities; Taxation; Rents; Reorganisation; Mayors; Police and crime commissioners; Community assets; Local Government Pension Scheme; Visitor levy
Date
20 August 2025
Reference
CBP-10319
Laid by
Jim McMahon
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Negative
Laid on
21 July 2025
Coming into force
17 August 2025
Legislation
Companies Act 2006; Local Audit and Accountability Act 2014; Local Audit (Major Local Audit) (Amendment) Regulations 2025
Subjects
Audit; Local government; Local government finance
Commons Library location
UP 1229 2024-26
Date
21 July 2025
Reference
SI 2025/896
House
House of Commons; House of Lords
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Affirmative
Laid on
16 June 2025
Made on
16 September 2025
Commons approved on
2 September 2025
Coming into force
17 September 2025
Legislation
Local Audit and Accountability Act 2014; Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025
Notes
Explanatory memorandum withdrawn and relaid 29 August 2025 (UC 99)
Subjects
Audit; Local government; Public bodies
Commons Library location
UP 1040 2024-26; UC 99 2024-26
Date
16 June 2025
Reference
SI 2025/1026; 2025/
House
House of Commons; House of Lords
Laid by
Jim McMahon
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Negative
Laid on
5 June 2025
Coming into force
26 June 2025
Legislation
Local Audit and Accountability Act 2014; Local Audit (Modification of Financial Reporting Requirements) Regulations 2025
Subjects
Audit; Local government finance; Devon and Torbay Combined County Authority; Greater Lincolnshire Combined County Authority; Hull and East Yorkshire Combined Authority; Lancashire Combined County Authority
Commons Library location
UP 1014 2024-26
Date
5 June 2025
Reference
SI 2025/652
House
House of Commons; House of Lords
This paper explains how local government audit operates in England, local audit procedures and delays in the early 2020s, and the 2024 Labour government's plans for reform to the local audit system.
This paper explains how local government audit operates in England, local audit procedures and delays in the early 2020s, and the 2024 Labour government's plans for reform to the local audit system.
By
Mark Sandford
Type
Commons Briefing papers
Legislation
Local Audit and Accountability Act 2014
Subjects
Audit; England; Local government
Date
22 April 2025
Reference
CBP-7240
Laid by
Jim McMahon
Department
Ministry of Housing, Communities and Local Government
Type
Unprinted papers
Author
Ministry of Housing, Communities and Local Government
Procedure
Negative
Laid on
12 September 2024
Legislation
Local Audit and Accountability Act 2014
Notes
Replaces draft of the same title which was laid on 9 September (UP 221)
Subjects
Codes of practice; Audit; Cost effectiveness; Annual reports; Finance; NHS; Public sector; Public bodies; Public expenditure; Standards; Corporate governance
Commons Library location
UP 288 2024-26
Date
12 September 2024
House
House of Commons; House of Lords
Laid by
Matthew Pennycook
Department
Ministry of Housing, Communities and Local Government
Type
Unprinted papers
Author
National Audit Office
Procedure
Negative
Laid on
9 September 2024
Withdrawn on
12 September 2024
Legislation
National Health Service Act 2006; Local Audit and Accountability Act 2014
Notes
Withdrawn on 12 September and replaced by UP 288
Subjects
Codes of practice; Audit; Cost effectiveness; Annual reports; Finance; NHS; Public sector; Public bodies; Public expenditure; Standards; Corporate governance
Commons Library location
UP 221 2024-26
Date
9 September 2024
House
House of Commons; House of Lords
Laid by
Jim McMahon
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Negative
Laid on
9 September 2024
Coming into force
30 September 2024
Legislation
Local Government Finance Act 1988; Local Audit and Accountability Act 2014; Accounts and Audit (Amendment) Regulations 2024
Subjects
Audit; Accountancy; Local government
Commons Library location
UP 222 2024-26
Date
9 September 2024
Reference
SI 2024/907
House
House of Commons; House of Lords
To ask His Majesty's Government what plans they have to review the threshold made under the Local Audit and Accountability Act 2014 below which smaller authorities are exempt from routine external audit and are instead subject to the Transparency Code for Smaller Authorities.
To ask His Majesty's Government what plans they have to review the threshold made under the Local Audit and Accountability Act 2014 below which smaller authorities are exempt from routine external audit and are instead subject to the Transparency Code for Smaller Authorities.
Asked by
Baroness Scott of Needham Market
(Liberal Democrat)
Answered by
Baroness Scott of Bybrook
(Conservative)
Answering body
Department for Levelling Up, Housing and Communities
Type
Written questions
Status
Answered
Tabled on
22 March 2023
For answer on
5 April 2023
Answered on
29 March 2023
The Government has committed to review the threshold for audit requirements relating to smaller authorities as part of the Redmond Review and is considering these requirements within the context of its broader programme of work on local audit.
Legislation
Local Audit and Accountability Act 2014
Subjects
Audit; Exemptions; Local government
Date
29 March 2023
Reference
HL6765
House
House of Lords
Laid by
Eddie Hughes
Department
Department for Levelling Up, Housing and Communities
Type
Statutory instruments
Procedure
Negative
Laid on
30 June 2022
Made on
28 June 2022
Coming into force
22 July 2022
Legislation
Local Audit and Accountability Act 2014; Accounts and Audit (Amendment) Regulations 2022
Subjects
Audit; Accountancy; Local government; Local government finance
Commons Library location
UP 214 2022-23
Date
30 June 2022
Reference
SI 2022/708
House
House of Lords; House of Commons
Laid by
Kemi Badenoch
Department
Department for Levelling Up, Housing and Communities
Type
Statutory instruments
Procedure
Affirmative
Laid on
21 October 2021
Made on
25 January 2022
Commons approved on
23 November 2021
Coming into force
16 February 2022
Legislation
Local Audit and Accountability Act 2014; Local Audit (Appointing Person) (Amendment) Regulations 2022
Subjects
Contracts; Audit; Fees and charges; Local government finance; Public Sector Audit Appointments
Commons Library location
UP 608 2021-22
Date
21 October 2021
Reference
SI 2022/69; 2021/
House
House of Lords; House of Commons
Laid by
Luke Hall
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Negative
Laid on
12 May 2021
Made on
10 May 2021
Coming into force
3 June 2021
Legislation
Local Audit and Accountability Act 2014; Accounts and Audit (Amendment No. 2) Regulations 2021
Subjects
Audit; Accountancy; Local government; Local government finance
Commons Library location
UP 32 2021-22
Date
12 May 2021
Reference
SI 2021/565
House
House of Lords; House of Commons
Laid by
Luke Hall
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Negative
Laid on
9 March 2021
Made on
8 March 2021
Coming into force
31 March 2021
Legislation
Local Audit and Accountability Act 2014; Accounts and Audit (Amendment) Regulations 2021
Subjects
Disclosure of information; Audit; Accountancy; Local government; Public bodies
Commons Library location
UP 1832 2019-21
Date
9 March 2021
Reference
SI 2021/263
House
House of Lords; House of Commons
Type
Select Committee written evidence;
Parliamentary committees
Committee
Housing, Communities and Local Government Committee
Legislation
Local Audit and Accountability Act 2014
Subjects
Audit; Cost effectiveness; Correspondence; Local government; Standards; Ministry of Housing, Communities and Local Government; Local Authority Financial Reporting and External Audit Review
Date
11 January 2021
House
House of Commons
Laid by
Mr Simon Clarke
Department
Ministry of Housing, Communities and Local Government
Type
Statutory instruments
Procedure
Negative
Laid on
7 April 2020
Made on
6 April 2020
Coming into force
30 April 2020
Legislation
Local Audit and Accountability Act 2014; Accounts and Audit (Coronavirus) (Amendment) Regulations 2020
Subjects
Audit; Accountancy; Local government; Local government finance; Coronavirus
Commons Library location
UP 355 2019-21
Date
7 April 2020
Reference
SI 2020/404
House
House of Lords; House of Commons