Opting in

  1. If we have opted into the PSAA scheme, what is the impact of a Local Government Reorganisation or a change to the structure of our council?

    When an authority ceases to exist they are automatically removed from our scheme in line with the Regulations. The decision to opt in is not binding on the new authority which is free to make its own decision. If an authority decided not to accept the opt-in invitation for the appointing period 2023/24 to 2027/28 […]

    Read more of: If we have opted into the PSAA scheme, what is the impact of a Local Government Reorganisation or a change to the structure of our council?
  2. What are the differences between PSAA’s scheme for the audits of 2023/24 to 2027/28 and its scheme for 2018/19 to 2022/23?

    Below are some of the key differences in the approach for the procurement of audit services completed in 2022 compared to the 2017 procurement. Feedback on the proposed approach was sought from all eligible bodies, and current and prospective suppliers during June 2021. We expressed a preference to enter into new long-term contracts at the […]

    Read more of: What are the differences between PSAA’s scheme for the audits of 2023/24 to 2027/28 and its scheme for 2018/19 to 2022/23?
  3. What is PSAA doing alongside other local audit stakeholders to help design and implement a system which is more stable, more resilient, and more sustainable?

    We continue to work closely with a range of local audit stakeholders including DLUHC, the FRC, the NAO, CIPFA, ICAEW and the LGA to help identify and develop further initiatives to strengthen the local audit. Our e-bulletins provide details of recent developments. We know that there is a long way to go before something approaching a […]

    Read more of: What is PSAA doing alongside other local audit stakeholders to help design and implement a system which is more stable, more resilient, and more sustainable?
  4. We are a new body created after the opt-in period closed, can we join the scheme?

    A newly established eligible body has the right to opt in by giving notice to PSAA. An eligible body who was invited to join but declined only has the right to request to become an opted-in authority. The notice must confirm the body’s decision to opt in, and must specify the body’s postal address. The […]

    Read more of: We are a new body created after the opt-in period closed, can we join the scheme?
  5. Does the appointing person take on all Auditor Panel roles and therefore mitigate the need for there to be one in each individual authority?

    Opting into the appointing person scheme removes the need for a body to set up an independent Auditor Panel. The detailed requirements for this are set out in the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015.

    Read more of: Does the appointing person take on all Auditor Panel roles and therefore mitigate the need for there to be one in each individual authority?
  6. How does an eligible body become an opted-in body and does it require a Full Council decision?

    A decision to become an opted-in body must be taken in accordance with the Regulations that is by the members of an authority meeting as a whole, except where the authority is a corporation sole, such as a police and crime commissioner, in which case this decision can be taken by the holder of that […]

    Read more of: How does an eligible body become an opted-in body and does it require a Full Council decision?
  7. Can eligible local government or police bodies still opt into the scheme for an appointing period if it did not accept the invitation to join the scheme, or if it is unsuccessful in establishing local arrangements?

    An eligible body that did not accept the opt-in invitation for an appointing period may request to opt in during the appointing period only: PSAA must consider a request as the appointing person in accordance with the Regulations. It must agree to the request unless it has reasonable grounds for refusing it and notify the […]

    Read more of: Can eligible local government or police bodies still opt into the scheme for an appointing period if it did not accept the invitation to join the scheme, or if it is unsuccessful in establishing local arrangements?