Transitional arrangements up to 2017/18

The Government delegated some statutory functions on a transitional basis from the Audit Commission Act 1998 to PSAA by the way of a letter of delegation issued under powers contained in the Local Audit and Accountability Act 2014.

Under these transitional arrangements, PSAA was responsible from 1 April 2015 for appointing auditors to principal local government and police bodies, for setting audit fees and for making arrangements for certification of housing benefit subsidy claims. Before 1 April 2015, these responsibilities were discharged by the Audit Commission. Work under the transitional arrangement ended with the audits of the 2017/18 accounts and will not be completed until December 2023.