Article 23 Duty to consider auditor’s report or recommendation

This regulation applies where, before 1st April 1996, an auditor’s report or a written recommendation by an auditor as described in section 5(1)(a) or (b) of the Local Government Act 1992^f1 has been sent to an old authority in connection with the audit of that authority’s accounts.

Anything done by or in relation to a divided authority in respect of such a report or recommendation shall be treated on and after 1st April 1996 as if it had been done by or in relation to the designated authority.

Where the old authority has not before 29th March 1996 considered the report or recommendation in accordance with sections 5 and 6 of the Local Government Act 1992, the old authority shall send the report or recommendation to the designated authority on 29th March 1996, and the designated authority shall consider the report or recommendation in accordance with sections 5 and 6 of that Act, save that if any time limit for such consideration has expired prior to 1st April 1996 the designated authority shall consider the report or recommendation as soon as is reasonably practicable after that date and in any event before 1st August 1996.