# The Accounts and Audit Regulations 2015, Regulation 18: Summary statement of accounts— Greater London Authority


The summary statement of accounts which the Greater London Authority (“the Authority”) is required to prepare under section 134 (summary statement of accounts of Authority and other bodies) of the Greater London Authority Act 1999 must be prepared in accordance with proper practices in relation to accounts and must include—
(a) a summary of the income and expenditure of the Authority;
(b) a summary of the income and expenditure of each of the functional bodies and the London Pensions Fund Authority;
(c) a summary of the capital expenditure of the Authority;
(d) a summary of the capital expenditure of each of the functional bodies and the London Pensions Fund Authority.

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Source: https://www.legislation.gov.uk/uksi/2015/234/regulation/18 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.