Regulation 2 Amendments
The Accounts and Audit Regulations 1983f1 shall have effect with the following amendments—
in regulation 7 (preparation of statement of accounts)—
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.”;
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)”;
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.”;
after regulation 19 (revocation), the following shall be added as the Schedule to the Regulations—