{
  "url": "https://openlegislation.uk/draft-cumbria-combined-authority-order-2026/article-4",
  "json_url": "https://openlegislation.uk/draft-cumbria-combined-authority-order-2026/article-4.json",
  "legislation": "ukdsi/2026/9780348277906",
  "legislation_title": "The Cumbria Combined Authority Order 2026",
  "legislation_url": "https://openlegislation.uk/draft-cumbria-combined-authority-order-2026",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Modification of financial reporting requirements",
  "text": "The requirement in section 3(3) of the Local Audit and Accountability Act 2014 (general requirements for accounts) for a relevant authority to prepare a statement of accounts for each financial year is, in respect of the Combined Authority—\n(a) disapplied in respect of the financial year beginning on 1st April 2025;\n(b) modified in respect of the financial year beginning on 1st April 2026 to require the Authority to prepare a statement of accounts for that year in respect of the period beginning with the day after the day on which this Order is made, whether or not that day is earlier than 1st April 2026, and ending with 31st March 2027.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Financial year” is defined in section 3(4) of the Local Audit and Accountability Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348277906/article/4",
    "retrieved_at": "2026-10-30T14:38:16.328759+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}