Local Government Act 1999

23 Accounts

(1) The Secretary of State may make regulations about the keeping of accounts by best value authorities.

(2) The regulations may—

(a) require accounts and statements of accounts to be prepared, kept and certified in such form or manner as the regulations may specify;

(b) require accounts to be deposited at such places as the regulations may specify;

(c) require the publication of information about accounts and of statements of accounts;

(d) make provision (which may include provision requiring the payment of fees) entitling specified classes of person to inspect and to make or receive copies of specified documents.

(3) The regulations may—

(a) make provision in relation to best value authorities generally or in relation to one or more particular authorities;

(b) make different provision for different cases.

(4) Before making regulations under subsection (1) the Secretary of State must consult—

(a) the Audit Commission,

(b) the authorities concerned or persons appearing to him to represent them, and

(c) such bodies of accountants as appear to him to be appropriate.

(5) If—

(a) a person contravenes a provision of regulations under subsection (1) without reasonable excuse, and

(b) the regulations declare that contravention of the provision is an offence,

the person is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(6) Any expenses incurred by an auditor (within the meaning of section 7) in connection with proceedings in respect of an offence under subsection (5) which is alleged to have been committed in relation to the accounts of an authority are recoverable from the authority so far as they are not recovered from any other source.