Explanatory note

The Regulations make minor amendments to the Accounts and Audit Regulations 1996, which, although made under the previous legislation, were continued in force by virtue of paragraph 2 of Schedule 4 to the Audit Commission Act 1998 (a consolidation measure).

Regulation 3 amends Regulation 6 of the 1996 Regulations so as to omit the reference to “a probation committee”. The Criminal Justice and Court Services Act 2000 saw the replacement of probation committees with probation boards, which are not subject to the 1996 Regulations.

Regulation 4 amends Regulation 7 of the 1996 Regulations to increase the financial threshold above which community councils in Wales are required to prepare income and expenditure accounts from £5,000 to £50,000.

Regulation 5 inserts a new requirement into the 1996 Regulations for relevant bodies to publish the annual audit letter that they receive from their auditor.