Article 20 Duty to account

This article applies in the case of a council acting as the accounting authority of a disaggregating authority.

The accounting authority shall provide to each other successor authority of the demitting authority in question accounts of all payments and receipts attributable to their duties as accounting authority and made or received under—

The accounts referred to in paragraph (2) above shall be drawn up in respect of each period of 6 months subsequent to 31st March 1996 and shall be provided as soon as possible after the end of the period to which they relate.

There shall be included in the accounts for any period the reasonable costs incurred by the accounting authority during that period in complying with the requirements of articles 3, 4, 6 and 15 above.