The Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015

Signing, approval and publication of statement of accounts N.I.

10.—(1) A smaller local government body must ensure that the statement of accounts required by regulation 9 is prepared in accordance with these Regulations.

(2) [F1 Subject to paragraph (7),] Before the approval referred to in paragraph (3) is given and the statement of accounts is submitted to the Department and the local government auditor, the chief financial officer of a smaller local government body must, no later than 30th June following the end of the financial year—

(a) in a case where the body has prepared a statement of accounts, sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the local government body at the end of the year to which it relates and of that local government body's income and expenditure for the year. Where the chief financial officer is unable to sign and certify the statement of accounts owing to absence or illness, a person nominated by the chief financial officer should sign and certify the statement of accounts; or

(b) in a case where the body has prepared a statement of accounts in the form of a record of receipts and payments, sign and date that record, and certify that it properly presents the body's receipts and payments for the year to which the record relates.

(3) Subject to [F2 paragraphs (4) and (8)], a smaller local government body must, no later than 31st October following the end of the financial year to which the statement relates—

(a) consider either by way of a committee of that body or by the members of the body meeting as a whole the statement of accounts;

(b) following that consideration, approve the statement of accounts for submission to the local government auditor by a resolution of that committee or meeting;

(c) following approval, ensure that the statement of accounts is signed and dated by the person presiding at the committee or meeting at which the approval is given; and

(d) publish (which must include as a minimum publication on the local government body's website) the statement of accounts together with any certificate, opinion or report issued, given or made by the local government auditor under Article 10 of the 2005 Order.

(4) The chief financial officer must re-certify the presentation of the statement of accounts referred to in paragraph (2) before the relevant local government body approves it.

(5) Where an audit of accounts has not been concluded before the date specified in paragraph (3) the local government body must publish (which must include publication on the local government body's website) as soon as reasonably practicable on or after that date a notice stating that it has not been able to approve the accounts and its reasons for this.

(6) A smaller local government body must keep copies of the documents mentioned in paragraph (3)(d) for purchase by any person on payment of a reasonable sum.

[F3 (7) Paragraph (2) applies in relation to the signing, dating and certifying of the statement of accounts relating to the financial year beginning in 2019 as if for “30th June” there were substituted “31st August”.

(8) Paragraph (3) applies in relation to the publication of documents relating to the financial year beginning in 2019 as if for “no later than 30th September” there were substituted “no later than 31st December”.]

Textual Amendments

F1 Words in reg. 10(2) inserted (30.6.2020) by The Local Government (Accounts and Audit) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/120), regs. 1, 4(a)

F2 Words in reg. 10(3) substituted (30.6.2020) by The Local Government (Accounts and Audit) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/120), regs. 1, 4(b)

F3 Reg. 10(7)(8) inserted (30.6.2020) by The Local Government (Accounts and Audit) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/120), regs. 1, 4(c)