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

PART 1 Introductory

Citation, commencement and application

1.—(1) These Regulations may be cited as the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015 and shall come into operation on 1st April 2015.

(2) These Regulations shall not apply to statements of accounts for periods beginning before 1st April 2015.

(3) These Regulations shall apply as follows–

(a) regulations 2 to 3, 4 to 6 and 11 to 18 shall apply to all local government bodies;

(b) regulations 7 and 8 shall apply to larger local government bodies only; and

(c) regulations 9 and 10 shall apply to smaller local government bodies only.

Interpretation

2.  In these Regulations—

“the 1972 Act” means the Local Government Act (Northern Ireland) 1972(1);

“the 2005 Order” means the Local Government (Northern Ireland) Order 2005;

“the 2011 Act” means the Local Government Finance Act (Northern Ireland) 2011(2);

“the 2014 Act” means the Local Government Act (Northern Ireland) 2014(3);

“chief financial officer” has the meaning assigned to it by section 1(2) of the Local Government Finance Act (Northern Ireland) 2011 and, in the case of a joint committee, means the officer who has responsibility for supervising the joint committee’s arrangements for the receipt of money paid to it and the issue of money payable by it or, if no such officer has been appointed, the chief officer of the joint committee;

“Direction” means direction in writing and “directed” shall be construed accordingly;

“financial year” means the 12 months ending with 31st March;

“joint committee” means a joint committee appointed under section 11(1) of the Local Government Act (Northern Ireland) 2014;

“larger local government body” means-

(a)

a council; or

(b)

a local government body which is listed in the definition of “smaller local government body” in this Regulation but which does not meet the qualifying condition;

“local government body” means a local government body within the meaning of Part 2 of the Local Government (Northern Ireland) Order 2005;

“qualifying condition” means that the local government body’s gross income or gross expenditure (whichever is higher) is not more than an amount directed by the Department;

“smaller local government body” means-

(a)

a committee of a council for which accounts are separately kept;

(b)

a joint committee of two or more councils; or

(c)

a local government body which-

(i)

is an established body, which meets the qualifying condition for the year concerned and for either of the two preceding years;

(ii)

is a newly established body, which meets the qualifying condition for its first year; and

“working day” means any day other than a Saturday, Sunday or a public holiday.

Revocations and saving of regulations

3.—(1) Subject to paragraph 2 the following Regulations are revoked–

(a) the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006(4); and

(b) the Local Government (Accounts and Audit) (Amendment) Regulations (Northern Ireland) 2006(5).

(2) The regulations in paragraph (1) are saved in so far as they apply to accounts for the financial year ending on or before 31st March 2015 and the audit of those accounts.

(1)

1972 c.9 (NI)

(2)

2011 c.10 (NI)

(3)

2014 c.8 (NI)

(4)

S.R. 2006 No. 89

(5)

S.R. 2006 No. 522