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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations modify the requirement in section 3(3) of the Local Audit and Accountability Act 2014 (c. 2) for a relevant authority (other than a health service body) to prepare a statement of accounts in respect of each financial year, for the following authorities which were established on 5th February 2025—

  • Devon and Torbay Combined County Authority

  • Greater Lincolnshire Combined County Authority,

  • Hull and East Yorkshire Combined Authority,

  • Lancashire Combined County Authority.

Regulation 2 disapplies the requirement for these authorities to prepare a statement of accounts in respect of the financial year beginning with 1st April 2024. It also modifies section 3(3) by extending the period for which the statement of accounts in respect of the financial year beginning with 1st April 2025 is to be prepared, so that it covers the period beginning with 5th February 2025.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.