Article 6 Requirement of audit: authorities in Wales and ScotlandF7

England, Wales and Scotland

(1)

F1In relation to an authority in Wales or Scotland, subject to article 9(4), the third condition is that the authority

F2(iza)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ia)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)

shall procure that their final claim is audited by the authority’s auditor by F330th November in the following year; and

(b)

shall comply with the following provisions of this article.

(2)

The authority shall—

(a)

provide such information F4in written or electronic form; and

F5(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 auditor or as may be otherwise required to enable that authority to show and its auditor to check, that that claim is fairly stated and in accordance with the relevant articles of this Order.

F6(3)

No final subsidy shall be paid until the authority’s auditor has certified on the claim for or by means of an electronic communication that the final claim is fairly stated and in accordance with the relevant articles of this Order.

Annotations

Textual amendments

F1: Words in art. 6(1) inserted (with effect in accordance with art. 1(4) of the amending S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2018 (S.I. 2018/985), arts. 1(1), 5(6)(b)(i)
F2: Art. 6(1)(ia)(iza) omitted (with effect in accordance with art. 1(4) of the amending S.I.) by virtue of The Income-related Benefits (Subsidy to Authorities) Amendment Order 2018 (S.I. 2018/985), arts. 1(1), 5(6)(b)(ii)
F3: Words in art. 6(1)(a) substituted (with effect in accordance with art. 1(3) of the commencing S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2009 (S.I. 2009/30), arts. 1(1), 2
F4: Words in art. 6(2)(a) inserted (5.2.2007) by Income-related Benefits (Subsidy to Authorities) (Miscellaneous Amendments and Electronic Communications) Order 2007 (S.I. 2007/26), arts. 1(1), 2(6)(b)
F5: Art. 6(2)(b) substituted (5.2.2007) by Income-related Benefits (Subsidy to Authorities) (Miscellaneous Amendments and Electronic Communications) Order 2007 (S.I. 2007/26), arts. 1(1), 2(6)(c)
F6: Art. 6(3) substituted (5.2.2007) by Income-related Benefits (Subsidy to Authorities) (Miscellaneous Amendments and Electronic Communications) Order 2007 (S.I. 2007/26), arts. 1(1), 2(6)(d)
F7: Words in art. 6 heading inserted (with effect in accordance with art. 1(4) of the amending S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2018 (S.I. 2018/985), arts. 1(1), 5(6)(a)