# The Income-related Benefits (Subsidy to Authorities) Order 1998, Article 5A: Test and reporting requirement: authorities in England


(1) In relation to an authority in England and subject to article 9(4), the third condition is that the authority shall—
(a) inform the Secretary of State in writing of the identity of the authority’s reporting accountant by 1st March in the year before the relevant year;
(b) procure the test of the final claim by the reporting accountant;
(c) send the report of factual findings to the Secretary of State by 30th November in the year after the relevant year; and
(d) comply with the following provisions of this article.
(2) The authority shall—
(a) provide such information in written or electronic form;
(b) keep, and where asked to do so, produce records in written or electronic form with a bearing on its claim,
as may be required by the reporting accountant to enable the reporting accountant to test the claim and to complete the report of factual findings.
(3) Where the authority does not inform the Secretary of State in writing of the identity of its reporting accountant by 1st March in the year before the relevant year, the Secretary of State may withhold payment of subsidy until the authority—
(a) informs the Secretary of State in writing of the identity of its reporting accountant; or
(b) provides reasons for the delay which the Secretary of State regards as satisfactory.
(4) No final subsidy shall be paid until—
(a) the authority’s reporting accountant has confirmed in writing that the claim has been tested; and
(b) the Secretary of State has received the report of factual findings.

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Source: https://www.legislation.gov.uk/uksi/1998/562/article/5A (the official version)
Page: https://openlegislation.uk/income-related-benefits-subsidy-to-authorities-order-1998/article-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.