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Regulation 2 Interpretation and application

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In these Regulations—

  • “the 1972 Act” means the Local Government Act 1972f1;

  • “the 1982 Act” means the Local Government Finance Act 1982;

  • “auditor” means the auditor appointed under section 12(1) of the 1982 Act in relation to any accounts of a relevant body;

  • “the Commission” means the Audit Commission for Local Authorities and the National Health Service in England and Walesf2;

  • “notice by advertisement” means a notice published in one or more local newspapers circulating in the area of the relevant body;

  • “relevant body” means a body whose accounts are required to be audited in accordance with Part III of the 1982 Act other than a health service body or a Passenger Transport Executive; and

  • “working day” means any day other than a Saturday or Sunday or a day which is a bank holiday in England and Wales.

(2)

Any reference in these Regulations to the “responsible financial officer” means—

(a)

the person who, by virtue of section 151 of the 1972 Act, is responsible for the administration of the financial affairs of a relevant body or, if no person is so responsible, the person who is responsible for keeping the accounts of such a body, or

(b)

if the person referred to in paragraph (a) is unable to act owing to absence or illness, such member of his staff as is nominated by him for the purposes of section 114 of the Local Government Finance Act 1988f3 or, if no nomination is made under that section, the person nominated by him for the purposes of these Regulations.

(3)

Any reference in these Regulations to accounts shall, in relation to the Common Council of the City of London, be construed as a reference to the accounts referred to in section 12(3) of the 1982 Actf4.

(4)

These Regulations shall apply to all relevant bodies.

(5)

Regulations 9(1), 11 to 14, and 16(1) shall with all necessary modifications apply to the accounts of an officer whose accounts are required to be audited by section 25 of the 1982 Act.

Annotations

Footnotes

f1

1972 c. 70.

f2

The definition of the Commission in section 36(1) of the 1982 Act was amended by paragraph 23 of Schedule 4 to the National Health Service and Community Care Act 1990 c.l9.

f3

1988 c. 41.

f4

Section 12(3) of the 1982 Act was substituted by paragraph 3 of Part I of Schedule 12 to the Local Government Finance Act 1988 c. 41.