Local Audit and Accountability Bill [HL]

My Lords, this is another probing amendment. Clause 3 deals with the general requirements for accounts and sets down the definition of “adequate accounting records”. Clause 3(5)(b) enables the Secretary of State by affirmative regulations to enable any requirement in the section not to apply, or to apply with modifications to a relevant authority. The requirement to keep adequate accounting records is fairly fundamental and it is difficult to see the circumstances in which it would be inapplicable. What use is envisaged of these provisions, particularly the Secretary of State’s power in relation to accounting records and statements of account in Clause 31?