District Auditors in United Kingdom

Definition of District Auditors

In accordance with the work A Dictionary of Law, this is a description of District Auditors : Civil servants who audited the accounts of all local authorities except those who chose audit by approved commercial accountants. Originally established under the Local Government Finance Act 1982 and now consolidated under the Audit Commission Act 1998, the Audit Commission was established to take responsibility for local authority audits. District auditors are now officials of the Audit Commission, but modern practice is to appoint independent approved auditors from private firms of accountants. If any transaction involved unlawful expenditure, they may obtain a court order for repayment by the persons responsible.