United Kingdom Statutory Instruments

(a) any statement of accounts it is obliged to publish in accordance with regulation 11, or

(b) any income and expenditure account, statement of balances or record of receipts and payments it is obliged to publish or display in accordance with regulation 12.".

(i) for "proper internal audit practices" substitute "proper practices in relation to internal control"; and

(ii) omit from ", and any officer" to "for that purpose"; and

(b) after that paragraph, insert—

(a) make available such documents of the body which relate to its accounting and other records as appear to that body to be necessary for the purpose of the audit; and

(b) supply the body with such information and explanation as that body considers necessary for that purpose.

    (3) The relevant body shall, at least once in each year, conduct a review of the effectiveness of its system of internal audit.

    (4) The findings of the review referred to in paragraph (3) shall be considered, as part of the consideration of the system of internal control referred to in paragraph (3) of regulation 4, by the committee or meeting referred to in that paragraph.".

(a) housing revenue account;

(b) collection fund;

(c) firefighters' pension fund;

(d) any other statements relating to each and every other fund in relation to which the body is required by any statutory provision to keep a separate account;";

(b) in paragraph (2)—

(i) after "a note of" insert a hyphen and insert—

" (a) demonstrates whether the Dedicated Schools Grant (made under section 14 of the Education Act 2002) has been deployed in accordance with regulations made under sections 45A, 45AA, 47, 48(1) and (2) and 138(7) of, and paragraph 1(7)(b) of Schedule 14 to, the School Standards and Framework Act 1998; and"; and

(ii) the words from "the number of employees" to the end become sub-paragraph (b);

(c) omit paragraphs (3) and (4);

(d) in paragraph (5)(d), for "proper practices" substitute "proper practices in relation to accounts"; and

(e) in paragraph (6)(a), for "defrayed" substitute "incurred".

(a) the Local Government Pension Scheme Regulations 1997; and

(b) the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000.".

(a) a record of receipts and payments of the body in relation to that year; or

(b) an income and expenditure account and a statement of balances of the body in relation to that year.".

(i) for "paragraph (5)" substitute "paragraph (6)";

(ii) for "referred to in regulations 7(1) and 7(6)" substitute "which are not smaller relevant bodies";

(iii) for "approved by a resolution of a committee of the relevant body or otherwise by a resolution of the members of the body meeting as a whole," substitute "considered by a committee of the relevant body or the members of the body meeting as a whole, and following that consideration, shall be approved by a resolution of that committee or meeting,";

(b) in paragraph (4)—

(i) before "in respect of all" insert "Subject to paragraph (6),";

(ii) for "all relevant bodies referred to in regulation 9(2) and (3)" substitute "smaller relevant bodies";

(iii) for "balance sheet" substitute "statement of balances";

(iv) for "regulation 9(1),", substitute "regulation 9(1) or";

(v) omit "or the income and expenditure account and statement of balances as required by regulation 9(3)(b)";

(vi) for "approved by a resolution of a committee of the relevant body or otherwise by a resolution of the members of the body meeting as a whole," substitute "considered by a committee of the relevant body or the members of the body meeting as a whole, and following that consideration, shall be approved by a resolution of that committee or meeting,"; and

(vii) for "before the 30th September" substitute ", subject to paragraph (5), before the 30th June";

(c) in paragraph (5)—

(i) for "(3)(a)" substitute "(4)(a)";

(ii) for "2003" substitute "2006";

(iii) for "2004" substitute "2007"; and

(iv) for "2005" substitute "2008"; and

(d) after paragraph (5) insert—

(a) within twenty working days of that date, hold a further meeting of the members of the relevant body as a whole, at which the accounting document shall be considered; and

(b) where the meeting referred to in sub-paragraph (a) does not resolve to approve the accounting document, the relevant body shall, as soon as reasonably practicable, publish a statement as to the reasons why it cannot approve the accounting document.".

(i) for "to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman," substitute "which is not a smaller relevant body"; and

(ii) for "sections 9(1)(a) and 19A" substitute "section 9(1)(a)"; and

(b) omit paragraphs (2) and (3).

(i) for "before the 31st December" substitute ", subject to paragraph (5), before the 30th September";

(ii) for "to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman," substitute "which is a smaller relevant body"; and

(iii) for sub-paragraph (a), substitute—

" (a) either—


(i) publish the requisite information by means other than solely by reference in the minutes of meetings, committees or sub-committees of the body, or;

(ii) display a notice containing the requisite information in a conspicuous place or places in the area of the body for a period of at least 14 days; and";

(b) omit paragraphs (2) and (3);

(c) for paragraph (4) substitute—

(a) the statement on internal control prepared in accordance with regulation 4(3),

(b) the income and expenditure account and statement of balances prepared in accordance with regulation 9(1),

(c) the record of receipts and payments, and,

(d) the income and expenditure account and statement of balances prepared in accordance with regulation 9(3)(a),

together with any certificate, opinion, or report issued, given or made by the auditor under section 9(1)(a) of the 1998 Act, or, if no such opinion has been given, together with a statement that the auditor has given no opinion and setting out the reasons why no opinion has been given.

    (5) The reference in paragraph (1) to the 30th September shall be read—

(a) in respect of the year ending with 31st March 2006, as a reference to the 31st December;

(b) in respect of the year ending with 31st March 2007, as a reference to the 30th November; and

(c) in respect of the year ending with 31st March 2008, as a reference to the 31st October.".

(a) either be revised to take account of the amendment or be accompanied by a copy of the amendment; and

(b) be accompanied by an explanation of the amendment."; and

(d) in paragraph (4), for the words from the beginning to "required", substitute "Where any material amendment is made".

(i) at the beginning insert "where the committee, board or authority is a smaller relevant body,"; and

(ii) for ", and" substitute "and the income and expenditure account and the statement of balances, or the record of receipts and payments, as the case may be, and"; and

(b) in sub-paragraph (b)—

(i) for "body to which regulation 7(3) applies" substitute "relevant body which is not a smaller relevant body"; and

(ii) after "a copy of the" insert "auditor's report and".