Regulation 16 Notice of conclusion of audit
As soon as reasonably possible after conclusion of an audit, a body to which regulation 9(2) applies or, in the case of a parish meeting, the chairman of the meeting, shall give notice by advertisement that the audit has been concluded and that the statement of accounts is available for inspection by local government electors.
As soon as reasonably possible after conclusion of an audit, a body to which regulation 9(4) or (5) applies or, in the case of a parish meeting, the chairman of the meeting, shall display a notice in a conspicuous place or places in the area of the body for a period of at least 14 days stating that the audit has been completed and that
the income and expenditure account and the balance sheet, or
the record of receipts and payments,
as the case may be, required by these Regulations, is available for inspection by local government electors.
Where any notice by advertisement is given or any notice is displayed pursuant to paragraph (1) or (2) above the statement of accounts, income and expenditure account and the balance sheet, or record of receipts and payments, as the case may be, made available for inspection shall—
if the auditor’s report requires amendment to them, either be a statement of accounts, income and expenditure account and the balance sheet, or record of receipts and payments as the case may be, revised as a result of the auditor’s report, or be accompanied by a statement of the amendments required as a result of the auditor’s report,
if revised as described in sub-paragraph (a) above, be accompanied by an explanation as to the material respects in which the statement of accounts, income and expenditure accounts and the balance sheet or record of receipts and payments, as the case may be, has been altered as a result of the auditor’s report,
if revised as described in sub-paragraph (a) above, be accompanied by a statement that the statement of accounts, income and expenditure account and the balance sheet or record of receipts and payments, as the case may be, has been prepared as at the date of the original document and not as at the date of the revision and accordingly does not deal with events between those dates,
contain a statement of the rights conferred on local government electors by section 24 of the 1982 Actf1, and
state the address at which and the hours during which the statement of accounts, and any auditor’s report, is available for the exercise of those rights.
A body to which this regulation applies shall, on giving or displaying a notice under paragraph (1) or (2), forthwith notify the auditor in writing that paragraph (1) or (2), as the case may be, has been complied with.
If the auditor’s report requires amendment to the statement of accounts, income and expenditure account and balance sheet or record of receipt and payments (“the accounts”), the responsible financial officer shall report that amendment to the relevant body or to the committee of that body which approved the accounts pursuant to regulation 8(2) as soon as reasonably practicable.
Annotations
Footnotes
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Section 24(1)(a) was amended by section 1(3) of the Local Government Finance (Publicity for Auditors' Reports) Act 1991 and section 24(3) was amended by sections 38 and 46 of the Criminal Justice Act 1982.