Regulation 20 Interpretation of Part 8I1

In this Part—

• “the 2015 Regulations” means the Accounts and Audit Regulations 2015^f1;

• “final accounts”, in relation to a predecessor council, means the council’s statement of accounts for the financial year ending immediately before the reorganisation date;

• “section 151 officer” means the person who is for the time being appointed by the predecessor council, shadow authority or successor council, as the case may be, to be responsible for the administration of its financial affairs; and

• “statement of accounts” means the statement required by regulation 7(1) (statement of accounts for Category 1 authorities) of the 2015 Regulations.