Question to the Ministry of Housing, Communities and Local Government:
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.
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.