# The Accounts and Audit Regulations 1996, Regulation 10: Statement of costs of specified activities


(1) As soon as reasonably possible after conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body to which paragraph (3) below applies shall —
(a) publish, in the form of a statement, the information relating to their accounts which is specified in relation to the body in paragraph 2(2) or (3) of Part I of 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) A body to which paragraph (3) below applies shall include in their statement of accounts prepared in pursuance of regulation 6 an item showing the information mentioned in paragraph 2(2)(a) of Part I of the Schedule to these Regulations.
(3) This paragraph applies to—
(a) a London borough, a county council or a district council in England, a county council or a county borough council in Wales;
(b) the Common Council of the City of London;
(c) the Council of the Isles of Scilly;
(d) a joint authority;
(e) a joint committee of two or more bodies mentioned in sub-paragraph (a) to (d) above;
(f) an authority established by the Waste Regulation and Disposal (Authorities) Order 1985;
(g) any fire authority constituted by a combination scheme; and
(h) a police authority established under section 3 of the Police Act 1964;
(4) Paragraphs (1) and (2) shall have effect in relation to accounts for periods beginning on or after—
(a) in the case of a relevant council, the first anniversary of the reorganisation date;
(b) in the case of a joint committee of two or more non-metropolitan councils one of which is a relevant council mentioned in sub-paragraph (a) above, the first anniversary of the reorganisation date in relation to that council;
(c) in the case of any other body referred to in paragraph (3) above, 1st April 1996.
(5) For the purposes of this regulation—
“relevant council” means a council which is affected by an order (a “a reorganisation order”) made under section 17 of the Local Government Act 1992 and in respect of which the reorganisation date is on or after 1st April 1997; and
“reorganisation date” in relation to a relevant council means the date (being 1st April in any year) which is specified in a reorganisation order which affects that council.

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Source: https://www.legislation.gov.uk/uksi/1996/590/regulation/10 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.