Public Sector Audit Appointments
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Public Sector Audit Appointments
Public Sector Audit Appointments Ltd. (PSAA) is a UK company limited by guarantee established by the Local Government Association in August 2014. The Secretary of State for Communities and Local Government has delegated statutory functions (from the Audit Commission Act 1998) to the PSAA on a transitional basis by way of a letter of delegation issued under powers contained in the Local Audit and Accountability Act 2014. Under these transitional arrangements, the company is responsible for appointing auditors to local government, police, and local NHS bodies, setting audit fees, and making arrangements for the certification of housing benefit subsidy claims. These transitional arrangements ended for local NHS bodies and smaller authorities from 2017/18, and PSAA will no longer be responsible for appointing their auditors, but the arrangements have been extended by one year for local government and police bodies, so PSAA will continue to be responsible for appointing their auditors ...
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Local Government Association
The Local Government Association (LGA) is the national membership body for local government in England, local authorities in England and Wales. Its core membership is made up of 317 English councils and the 22 Welsh councils through the Welsh Local Government Association.   The LGA is politically-led and cross-party. As the national voice of local government, it works on behalf of councils to give local government a voice with national government, to promote the reputation of the sector and to secure funding and powers on behalf of councils and the communities they serve. It aims to support councils to improve and innovate through peer-based support, and it co-ordinates collective legal actions on behalf of the sector. The LGA also provides membership services to other organisations through an associate scheme, including fire and rescue  authorities, national parks authorities, town councils, police & crime commissioners and elected mayors of combine ...
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United Kingdom
The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Northwestern Europe, off the coast of European mainland, the continental mainland. It comprises England, Scotland, Wales and Northern Ireland. The UK includes the island of Great Britain, the north-eastern part of the island of Ireland, and most of List of islands of the United Kingdom, the smaller islands within the British Isles, covering . Northern Ireland shares Republic of Ireland–United Kingdom border, a land border with the Republic of Ireland; otherwise, the UK is surrounded by the Atlantic Ocean, the North Sea, the English Channel, the Celtic Sea and the Irish Sea. It maintains sovereignty over the British Overseas Territories, which are located across various oceans and seas globally. The UK had an estimated population of over 68.2 million people in 2023. The capital and largest city of both England and the UK is London. The cities o ...
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Company Limited By Guarantee
A company limited by guarantee (CLG) is a type of company where the liability of members in the event the company is wound up is limited to a (typically very small) amount listed in the company's articles or constitution. Most have no share capital, although rare exceptions exist. The form originated in the United Kingdom, and now exists under the company law of the Australia, Bermuda, Gibraltar, Hong Kong, Gambia, and Ireland, and in the Canadian provinces of Alberta and Nova Scotia. It previously existed in New Zealand. It is used primarily but not exclusively by non-profit organisations (including charities) that require legal personality. Other uses include mutual insurance companies and quasi-governmental bodies. Characteristics In the UK, a company limited by guarantee can distribute its profits to its members, if allowed by its articles of association. However, in Australia this is not allowed. In many countries, a company limited by guarantee must include the ...
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Secretary Of State For Communities And Local Government
The secretary of state for housing, communities and local government is a secretary of state in the Government of the United Kingdom and is the Cabinet minister responsible for the overall leadership and strategic direction of the Ministry of Housing, Communities and Local Government (MHCLG). They are responsible for local government in England. The office holder works alongside the other ministers in the department. The corresponding shadow minister is the shadow secretary of state for housing, communities and local government. The current minister is Angela Rayner, who was appointed to the role under Sir Keir Starmer on 5 July 2024. History The Department of Communities and Local Government was created in 2006 by then British prime minister Tony Blair to replace John Prescott's Office of the Deputy Prime Minister, which had taken on the local government and regions portfolios from the defunct Department for Transport, Local Government and the Regions in 2002. The ...
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Local Audit And Accountability Act 2014
The Local Audit and Accountability Act 2014 (c. 2) is a United Kingdom act of Parliament. Its main provisions: *abolish the Audit Commission and repeal the Audit Commission Act 1998 (section 1) *establish new arrangements for the audit and accountability of local public bodies *ensure increases set by levying bodies are taken into account when local authorities determine whether they have set an excessive amount of council tax *ensure local authorities comply with the Code of Recommended Practice on Local Authority Publicity (section 39) *allow local residents to film, tweet and blog council meetings *allow the Secretary of State for Communities and Local Government to alter the number of electors needed to trigger a parish poll References {{Authority control Local government legislation in England and Wales United Kingdom Acts of Parliament 2014 Acts of the Parliament of the United Kingdom concerning England 2014 in England Audit legislation Auditing in the Unite ...
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Local Government
Local government is a generic term for the lowest tiers of governance or public administration within a particular sovereign state. Local governments typically constitute a subdivision of a higher-level political or administrative unit, such as a nation or state. Local governments generally act within the powers and functions assigned to them by law or directives of a higher level of government. In Federation, federal states, local government generally comprises a third or fourth level of government, whereas in unitary states, local government usually occupies the second or third level of government. The institutions of local government vary greatly between countries, and even where similar arrangements exist, country-specific terminology often varies. Common designated names for different types of local government entities include county, counties, districts, city, cities, townships, towns, boroughs, Parish (administrative division), parishes, municipality, municipalities, mun ...
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Police Authority
A police authority in the United Kingdom was a public authority that is responsible for overseeing the operations of a police force. The nature and composition of police authorities has varied over time, and there are now just four dedicated "police authorities" in the United Kingdom, although the term can refer to various similar successor bodies. Until 2012/13, individual police authorities were maintained for each of the 43 territorial police forces in England and Wales, and for the 8 territorial police forces in Scotland. Police authorities in England and Wales were abolished in November 2012, and replaced with directly elected police and crime commissioners, and those in Scotland were merged in April 2013 to form the Scottish Police Authority as part of the creation of Police Scotland, the single police force for Scotland. The Police Service of Northern Ireland is overseen by the Northern Ireland Policing Board, and two of the three UK-wide special police forces continue to ...
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Housing Benefit
Housing Benefit is a means-tested social security benefit in the United Kingdom that is intended to help meet housing costs for rented accommodation. It is the second biggest item in the Department for Work and Pensions' budget after the state pension, totalling £23.8 billion in 2013–14. The primary legislation governing Housing Benefit is the Social Security Contributions and Benefits Act 1992. Operationally, the governing regulations are statutory instruments arising from that Act. It is governed by one of two sets of regulations. For working age claimants it is governed by the "Housing Benefit Regulations 2006", but for those who have reached the qualifying age for Pension Credit (regardless of whether it has been claimed) it is governed by the "Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006". It is normally administered by the local authority in whose area the property being rented lies. In some circumstance ...
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Audit Commission (United Kingdom)
The Audit Commission was a public corporation in the United Kingdom from 1983 to 2015. The commission's primary objective was to appoint auditors to a range of local public bodies in England, set the standards for auditors and oversee their work. The commission closed on 31 March 2015, with its functions being transferred to the voluntary, not-for-profit or private sector. On 13 August 2010, it was leaked to the media, ahead of an official announcement, that the commission was to be scrapped. In 2009-10 the commission cost the central government £28 million to run, with the remainder of its income coming from audit fees charged to local public bodies. History Local government audit law has its origins in nineteenth century Poor Law and public health legislation. The Audit Commission was established under the Local Government Finance Act 1982, to appoint auditors to all local authorities in England and Wales and it became operational on 1 April 1983. The National Health Se ...
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Procurement
Procurement is the process of locating and agreeing to terms and purchasing goods, services, or other works from an external source, often with the use of a tendering or competitive bidding process. The term may also refer to a contractual obligation to "procure", i.e. to "ensure" that something is done. When a government agency buys goods or services through this practice, it is referred to as '' government procurement'' or public procurement. Procurement as an organizational process is intended to ensure that the buyer receives goods, services, or works at the best possible price when aspects such as quality, quantity, time, and location are compared. Corporations and public bodies often define processes intended to promote fair and open competition for their business while minimizing risks such as exposure to fraud and collusion. Almost all purchasing decisions include factors such as delivery and handling, marginal benefit, and fluctuations in the prices of goods. Org ...
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Auditing Organizations
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, roll forward prior year working papers, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of ris ...
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