name: Public Sector Audit Appointments Limited
notes: Public Sector Audit Appointments Limited (PSAA) was incorporated by the Local Government Association (LGA) in August 2014. PSAA is a company limited by guarantee without any share capital and is a subsidiary of the Improvement and Development Agency (IDeA) which is wholly owned by the LGA.
  
  
  
  The Secretary of State for Communities and Local Government delegated statutory functions (from the Audit Commission Act 1998) on a transitional basis to PSAA by way of a letter of delegation issued under powers contained in the Local Audit and Accountability Act 2014.
  
  
  
  Under these transitional arrangements, the company is currently responsible for appointing auditors to local government, police and local NHS bodies, for setting audit fees and for making arrangements for the certification of housing benefit subsidy claims.