Public Sector Audit Appointments Ltd. (PSAA) is a UK

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 ca ...

established by the

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 ...

in August 2014. The

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 Ho ...

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 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 acc ...

. Under these transitional arrangements, the company is responsible for appointing auditors to

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 a ...

police The police are Law enforcement organization, a constituted body of Law enforcement officer, people empowered by a State (polity), state with the aim of Law enforcement, enforcing the law and protecting the Public order policing, public order ...

, and local NHS bodies, setting audit fees, and making arrangements for the certification of

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 ...

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 for the audits of their accounts for the year 2017/18. Some staff of the former Audit Commission transferred to the new company to ensure continuity. In July 2016, the Secretary of State for Communities and Local Government specified PSAA as an "appointing person" under regulation 3 of the Local Audit (Appointing Person) Regulations 2015. This means that PSAA can make auditor appointments for audits of the accounts of principal authorities from 2018/19 onwards where they choose to opt into its arrangements. Such appointments must be made by 31 December 2017. PSAA will manage audit

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 ...

and appointment on behalf of principal authorities who choose to make use of these arrangements, contracting with audit firms with "a proven track record in undertaking public audit work".PSAA
"Developing the option of a national scheme for local auditor appointments
August 2016

References

{{reflist Auditing organizations Local government in the United Kingdom