The Accounts and Audit (Wales) Regulations 2014

[^key-75fc66c8c96032787ef838eb97c61325]: Words in reg. 9(8) substituted (5.5.2022) by The Local Government and Elections (Wales) Act 2021 (Consequential Amendments and Transitional Provision) (Chief Executives) Regulations 2022 (S.I. 2022/355), regs. 1(2), 7(3) (with reg. 9)

Modifications for the year ending on 31 March 2018

10A

In relation to the year ending on 31 March 2018, regulation 10 applies with the following modifications—

• (a) paragraph (1) is to be read as if for “31 May” there were substituted “30 June”;

• (b) paragraph (2) is to be read as if for “31 July” there were substituted “30 September”.

Modifications for county and county borough councils for years ending on 31 March 2019 and 31 March 2020

10B

• (1) The modifications set out in this regulation have effect in relation to the accounts of a county or county borough council.

• (2) In relation to the years ending on 31 March 2019 and 31 March 2020 regulation 10 applies with the following modifications—

• (a) paragraph (1) is to be read as if for “31 May” there were substituted “15 June”;

• (b) paragraph (2) is to be read as if for “31 July” there were substituted “15 September”.

Procedure for public inspection of accounts

Notice of public rights

Notice of conclusion of audit

Modifications for committees of county or county borough councils

15A

• (1) The modifications set out in this regulation have effect in relation to the accounts of a committee of a county or county borough council (including a joint committee).

• (2) In relation to the years ending on 31 March 2019 and 31 March 2020, regulation 15 applies with the following modifications—

• (a) paragraph (2) is to be read as if for “30 June” there were substituted “15 June”;

• (b) paragraph (5) is to be read as if for “30 September” there were substituted “15 September”.

• (3) In relation to years ending on or after 31 March 2021, regulation 15 applies with the following modifications—

• (a) paragraph (2) is to be read as if for “30 June” there were substituted “31 May”;

• (b) paragraph (5) is to be read as if for “30 September” there were substituted “31 July”.

Procedure for public inspection of accounts

Notice of public rights

Notice of conclusion of audit

Corporate joint committees

20A

• (1) A corporate joint committee must deposit with each constituent authority—

• (a) where it is a smaller relevant body, within the period of 14 days specified by regulation 18, a copy of the auditor’s report and the accounting statements; and

• (b) otherwise, on giving notice under regulation 13, a copy of the auditor’s report and the statement of accounts.

• (2) In this regulation—

• (a) “constituent authority”, in relation to a corporate joint committee, means—

• (i) a county council or county borough council, the senior executive member of which is a member of the corporate joint committee;

• (ii) a National Park Authority which is a member of the corporate joint committee;

• (b) “senior executive member” has the meaning given by section 77(4) of the 2021 Act.