{
  "url": "https://openlegislation.uk/transport-act-1968/section-14",
  "json_url": "https://openlegislation.uk/transport-act-1968/section-14.json",
  "legislation": "ukpga/1968/73",
  "legislation_title": "Transport Act 1968",
  "legislation_url": "https://openlegislation.uk/transport-act-1968",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Accounts of Executive.",
  "text": "(1) The Executive for an integrated transport area , a combined authority area , a combined county authority area or a passenger transport area shall—\n(a) cause proper accounts and other records in relation to their business to be kept; . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) 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—\n(a) to the Secretary of State,\n(b) to the Authority, and\n(c) to each of the councils of the districts comprised in the county which is coterminous with or includes the Executive's area.\n(4) This section does not apply to—\n(a) the West Yorkshire Combined Authority, or\n(b) the West Midlands Combined Authority.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 14(1) and s. 14(1)(b) repealed (E.W.) with saving by Local Government Finance Act 1982 (c. 32, SIF 81:1), S. 38(5), Sch. 6 Pt.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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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"
    },
    {
      "type": "E",
      "label": "E1",
      "text": "This version of this provision extends to England and Wales only; separate versions have been created for Scotland only and for Northern Ireland only"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1968/73/section/14",
    "retrieved_at": "2026-10-29T10:52:29.968251+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}