Localism Act 2011

Final statement of accounts

59 (1) As soon as is reasonably practicable after the abolition date, the Secretary of State must prepare—

(a) a statement of the accounts of the Board for the last financial year to end before the abolition date, and

(b) a statement of the accounts of the Board for the period (if any) beginning immediately after the end of that financial year and ending immediately before the abolition date.

(2) The Secretary of State must, as soon as is reasonably practicable after preparing a statement under this paragraph, send a copy of it to the Comptroller and Auditor General.

(3) The Comptroller and Auditor General must—

(a) examine, certify and report on the statement, and

(b) lay a copy of the statement and the report before each House of Parliament.

(4) Sub-paragraph (1)(a) does not apply if the Board has already sent a copy of its statement of accounts for the year to the Comptroller and Auditor General.

(5) In such a case the repeal of paragraph 13(4B) of Schedule 4 to the Local Government Act 2000 does not remove the obligation of the Comptroller and Auditor General to take the steps specified in that provision in relation to the statement of accounts if the Comptroller has not already done so.