Paragraph 13 AccountsF1

(1)

The Local Audit Office must—

(a)

keep proper accounts and proper records in relation to them, and

(b)

prepare and adopt a statement of accounts in respect of each financial year.

(2)

The Office must send a copy of each statement of accounts to the Secretary of State and the Comptroller and Auditor General as soon as practicable after the end of the financial year to which the statement relates.

(3)

The Comptroller and Auditor General must—

(a)

examine, certify and report on each statement of accounts, and

(b)

send a copy of each report and certified statement to the Secretary of State.

(4)

The Secretary of State must lay before Parliament a copy of each such report and certified statement.

Annotations

Textual amendments

F1: Sch. 1A inserted (15.7.2026 except the insertion of Sch. 1A paras. 13(1)(b)(2)-(4), 14, 15) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(6), Sch. 34 para. 1 (with Sch. 34 Pt. 2); S.I. 2026/812, reg. 2(2)(3)