The Regulations established the Sussex and Brighton Combined County Authority, defined its constitution, set the election date for its first Mayor, concurrently transferred specific transport and economic development functions, and detailed its funding structure via contributions from the constituent councils.

These Regulations establish the Sussex and Brighton Combined County Authority (CCA), encompassing Brighton and Hove City Council, East Sussex County Council, and West Sussex County Council, as a body corporate effective from the date the regulations were made, with mayoral functions commencing from May 2028.

The CCA is granted concurrent functions related to local transport planning, data sharing for crime reduction, and economic development, alongside powers for the authority to pay grants.

The regulations define the constitution of the CCA, mandate its funding through contributions from constituent councils based on population share, and set out the election cycle, term of office, and executive powers of the directly elected Mayor.

The regulations amended the definition of 'smaller authority' in the Local Audit and Accountability Act 2014, raising the financial threshold to £15 million for financial years commencing on or after April 1st, 2025.

These regulations amend the Local Audit and Accountability Act 2014, redefining 'smaller authority' based on gross income and expenditure.

For financial years starting after April 1st, 2024, the threshold increases from £6.5 million to £15 million.

The changes aim to provide greater financial flexibility for local authorities while maintaining appropriate levels of financial scrutiny.

The regulations apply to England and Wales and were approved by both Houses of Parliament.

The regulations amended the definition of a 'major local audit' by raising the financial threshold to £875 million for financial years beginning after April 1st, 2025.

The Local Audit (Major Local Audit) (Amendment) Regulations 2025, effective August 17, 2025, amend the 2014 Local Audit Regulations.

The key change increases the financial threshold for designating a local authority audit as 'major'.

For financial years starting after April 1st, 2025, this threshold rises to £875 million (from £500 million).

This adjustment applies to England and Wales only, impacting local governance and financial accountability.

The regulations modified the financial reporting requirements for four specified combined county authorities in England and Wales for the financial years beginning April 1, 2024, and April 1, 2025.

These regulations, effective June 26, 2025, amend the Local Audit and Accountability Act 2014.

They modify the financial reporting requirements for four specific combined county authorities in England and Wales: Devon and Torbay, Greater Lincolnshire, Hull and East Yorkshire, and Lancashire. The changes disapply the requirement to prepare accounts for the financial year beginning April 1, 2024, and adjust the reporting period for the financial year beginning April 1, 2025, to start on February 5, 2025, aligning with the authorities' establishment date.

The changes are made under the authority of section 3(5)(b) of the 2014 Act.