Statutory Instrument 1994 No. 3018

The Accounts and Audit (Amendment) Regulations 1994

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© Crown Copyright 1994

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1994 No. 3018

LOCAL GOVERNMENT, ENGLAND AND WALES

The Accounts and Audit (Amendment) Regulations 1994

The Secretary of State for the Environment, in exercise of the powers conferred on him by section 23 of the Local Government Finance Act 1982^[643], and of all other powers enabling him in that behalf, and, after consulting, in accordance with section 35(3) of that Act, the Audit Commission, such associations of local authorities as appear to him to be concerned and such bodies of accountants as appear to him to be appropriate, hereby makes the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the Accounts and Audit (Amendment) Regulations 1994 and shall come into force on 22nd December 1994.

Amendments
    2.    The Accounts and Audit Regulations 1983^[644] shall have effect with the following amendments—

    (1)  in regulation 7 (preparation of statement of accounts)—
 (a) after paragraph (4), the following paragraph shall be inserted—
"  (4A)  A statement of accounts prepared in pursuance of this regulation by a body to which regulation 15A(2) applies shall contain an item showing the information mentioned in paragraph 2(2)(a) of Part I of the Schedule to these Regulations." ;

 (b) in paragraph (5), for the words "paragraph (3) or, in the case of the Common Council, paragraph (4)" there shall be substituted "paragraphs (3), (4) or (4A)";

    (2)  the following regulation shall be inserted after regulation 15 (publication of statement of accounts)—

"Publication of information relating to accounts
    15A.—(1)  A body to which paragraph (2) below applies shall, during the publication period mentioned in regulation 15(2)—
(a) publish, in the form of a statement, the information relating to its accounts which is specified in relation to the body in the Schedule to these Regulations;

(b) make the statement available for inspection at such place and during such hours as are specified in a notice by advertisement; and

(c) keep copies of the statement available at that place to be given free of charge to any person who requests them.


    (2)  This paragraph applies to—
(a) the council of a county or a district in England, the council of a London borough, the Common Council and the Council of the Isles of Scilly;

(b) a joint authority;

(c) a joint committee of two or more bodies mentioned in sub-paragraphs (a) or (b) above; and

(d) any fire authority constituted by a combination scheme." ;





    (3)  after regulation 19 (revocation), the following shall be added as the Schedule to the Regulations—

[643] 1982 c. 32. back

[644] S.I. 1983/1761; amended by S.I. 1986/1271 and 1990/435. back

Explanatory Note