The Local Government (Boundary Changes) Regulations 2018

Responsibility for preparation of final accounts of predecessor councils

21.—(1) A successor council shall prepare and publish the final accounts of its predecessor councils.

(2) The 2015 Regulations shall have effect for the purposes of paragraph (1) as if—

(a) in regulation 7 (statement of accounts for Category 1 authorities)—

(i) in paragraph (1) the reference to an authority were a reference to the successor council and not to any of its predecessor councils;

(ii) in paragraphs (2) and (5) the reference to an authority were a reference to a predecessor council and not to its successor council;

(b) in regulation 8 (narrative statements)—

(i) the reference to an authority were references to the successor council and not to any of its predecessor councils;

(ii) in paragraph (2) the reference to an authority’s financial performance and economy, efficiency and effectiveness were reference to those matters in relation to a predecessor council and not to the successor council;

(c) in regulation 9 (signing and approval of statement of accounts etc.)—

(i) the reference to the responsible financial officer were a reference to the section 151 officer; and

(ii) in paragraphs (1)(a) and (3)(a) and (b) the reference to an authority were a reference to a predecessor council and not to its successor council; and

(d) the requirement in regulation 10(1) (publication of statement of accounts etc.) were a requirement for the successor council to publish the final accounts of each of its predecessor councils.