Regulation 11 Other transitional provisions relating to financial matters

(1)

Not later than the reorganisation date each predecessor council must, in accordance with regulation 4 (responsibility for financial management) of the 2003 Regulations, approve a statement on internal control as regards the financial year ending immediately before the reorganisation date (having conducted a review and having considered the findings of that review as mentioned in paragraphs (2) and (3) of that regulation).

(2)

The paragraph (1) statement must be signed by the leader of the predecessor council and by its head of paid service.

(3)

Paragraph (5) applies where, before the date on which the single tier council considers the final accounts of a related predecessor council, the section 151 officer has reason to believe, as the result of one or more of the matters referred to in paragraph (4), that there is a material inaccuracy in, or omission from, the paragraph (1) statement.

(4)

The matters are—

(a)

enquiries made by the section 151 officer into the accuracy or completeness of the paragraph (1) statement; or

(b)

any matter relevant to internal control arising on or after the reorganisation date.

(5)

The section 151 officer must, before the single tier council considers the final accounts, provide each member of the council with a statement containing—

(a)

particulars of the perceived inaccuracy or omission; and

(b)

the section 151 officer’s reasons for believing that the inaccuracy or omission exists and is material.

(6)

Paragraph (4) of regulation 4 of the 2003 Regulations shall apply in relation to the publication of final accounts as if the reference to the statement under paragraph (3) of that regulation were a reference to the paragraph (1) statement.

(7)

In this regulation “paragraph (1) statement” means the statement on internal control mentioned in paragraph (1).