Section 14 Accounts of Executive.E1

England and Wales

(1)

The Executive for F1an integrated transport area F2, a combined authority area F3, a combined county authority area or a F4passenger transport area shall—

C1(a)

cause proper accounts and other records in relation to their business to be kept; F5. . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C2(F73)

As soon as the accounts of the Executive for any accounting period have been audited in accordance with the Local Audit and Accountability Act 2014, they must send a copy of the statement of accounts prepared by them for that period under section 3 of that Act, together with a copy of the auditor's opinion on that statement—

(a)

to the Secretary of State,

(b)

to the Authority, and

(c)

to each of the councils of the districts comprised in the county which is coterminous with or includes the Executive's area.

F8(4)

This section does not apply to—

(a)

the West Yorkshire Combined Authority, or

(b)

the West Midlands Combined Authority.

Annotations

Textual amendments

F1: Words in s. 14(1) inserted (E.W.) (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 6; S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1
F2: Words in s. 14(1) inserted (1.4.2014) by The Combined Authorities (Consequential Amendments) Order 2014 (S.I. 2014/866), art. 1, Sch. para. 7
F3: Words in s. 14(1) inserted (E.W.) (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 13 (with s. 247)
F4: Words in s. 14(1) substituted (E.W.S.) by Transport Act 1985 (c. 67, SIF 126), s. 57(6), Sch. 3 para. 2(a)
F5: Word in s. 14(1) and s. 14(1)(b) repealed (E.W.) with saving by Local Government Finance Act 1982 (c. 32, SIF 81:1), S. 38(5), Sch. 6 Pt. IV
F6: S. 14(2) repealed (E.W.) with saving by Local Government Finance Act 1982 (c. 32, SIF 81:1), s. 38(5), Sch. 6 Pt. IV
F7: S. 14(3) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 3; S.I. 2015/841, art. 3(x) (with Sch. paras. 1, 7) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F8: S. 14(4) substituted (E.W.) (17.6.2016) by The West Midlands Combined Authority Order 2016 (S.I. 2016/653), art. 1(2), Sch. 2 para. 8

Modifications

C1

S. 14(1)(a) excluded (E.W.) by Local Government Finance Act 1982 (c. 32, SIF 81:1), s. 31(3)

S. 14(1)(a) restricted (E.W.) (11.9.1998) by 1998 c. 18, ss. 30(2), 55(2)

C2

S. 14(3) applied (with modifications) (10.2.2015) by The Local Audit (Smaller Authorities) Regulations 2015 (S.I. 2015/184), reg. 1, Sch. para. 33

Extent

E1: This version of this provision extends to England and Wales only; separate versions have been created for Scotland only and for Northern Ireland only

Notes on Part II

Textual amendments

F1: Pt. 2 heading substituted (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 11(a); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1

Modifications

C1: Pt. 2 amended (S.) by Local Government (Scotland) Act 1973 (c. 65), s. 150(2); modified (E.W.) by Local Government Act 1972 (c. 70), s. 202(3), Sch. 24 Pt. II and Transport Act 1983 (c. 10, SIF 126), s. 10(1)(a)(c)
C2: Power to modify Pt. 2 conferred (S.) by Local Government (Scotland) Act 1973 (c. 65), s. 150(3)
C3: Pt.2 amended (S.) (4.1.1996) by 1994 c. 39, s. 40(1) (with s. 7(2)); S.I. 1994/2850, art. 3(a), Sch. 2
C4: Pt. 2: functions made exercisable (2.11.2018) by The Newcastle Upon Tyne, North Tyneside and Northumberland Combined Authority (Establishment and Functions) Order 2018 (S.I. 2018/1133), arts. 1, 9 (with art. 28)

Notes on Designation of Integrated Transport Areas or Passenger Transport Areas and establishment and functions of Authorities and Executives

Textual amendments

F1: Words in s. 9 cross-heading inserted (E.W.) (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 11(b); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1