Regulation 13 Publication of income and expenditure account and receipts and payments

In regulation 12 (publication of income and expenditure account and receipts and payments)—

(a)

in paragraph (1)—

(i)

for “before the 31st December” substitute “, subject to paragraph (5), before the 30th September”;

(ii)

for “to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman,” substitute “which is a smaller relevant body”; and

(iii)

for sub-paragraph (a), substitute—

“(a)

either—

(i)

publish the requisite information by means other than solely by reference in the minutes of meetings, committees or sub-committees of the body, or;

(ii)

display a notice containing the requisite information in a conspicuous place or places in the area of the body for a period of at least 14 days; and”;

(b)

omit paragraphs (2) and (3);

(c)

for paragraph (4) substitute—

“(4)

For the purposes of paragraph (1) “requisite information” means—

(a)

the statement on internal control prepared in accordance with regulation 4(3),

(b)

the income and expenditure account and statement of balances prepared in accordance with regulation 9(1),

(c)

the record of receipts and payments, and,

(d)

the income and expenditure account and statement of balances prepared in accordance with regulation 9(3)(a),

together with any certificate, opinion, or report issued, given or made by the auditor under section 9(1)(a) of the 1998 Act, or, if no such opinion has been given, together with a statement that the auditor has given no opinion and setting out the reasons why no opinion has been given.

(5)

The reference in paragraph (1) to the 30th September shall be read—

(a)

in respect of the year ending with 31st March 2006, as a reference to the 31st December;

(b)

in respect of the year ending with 31st March 2007, as a reference to the 30th November; and

(c)

in respect of the year ending with 31st March 2008, as a reference to the 31st October.”.