PART 5General
Accounts
21.—(1) A local authority operating a scheme must for the duration of the scheme—
(a)keep proper accounts, as required by proper accounting practices, for that scheme showing the costs of (as the case may be) proposing, making and operating the scheme and how the gross and net revenue of the scheme is calculated,
(b)prepare, in respect of each financial year, a statement of account based on the accounts referred to in paragraph (1)(a) and, if applicable, paragraph (2) in such form as is required by proper accounting practices,
(c)publish the statement of account, in such manner as is required by proper accounting practices, in the annual accounts of the authority for the financial year,
(d)include a copy of the statement of account in the annual report required in terms of section 29 of the Act(1).
(2) Where a scheme is operated by two or more local authorities jointly those local authorities must, in addition to the requirement specified in paragraph (1)(a), keep proper accounts as required by proper accounting practices—
(a)showing each authority’s costs of (as the case may be) proposing, making and operating the scheme, and
(b)how the gross and net revenue of the authority’s share of the scheme is calculated in accordance with the apportionment of any monies received from penalty charges as provided for in section 14(2) of the Act.
(3) In this regulation—
“costs” includes all of the costs incurred for, or in connection with, planning, procuring, implementing, maintaining, repairing, improving, administering, managing, enforcing and promoting the scheme,
“net revenue” means the amount (if any) by which the gross amount received under a low emission zone scheme for a financial year exceeds the costs of (as the case may be) proposing, making and operating the scheme for the financial year,
“proper accounting practices” means those accounting practices which fall within one or more of—
those which the local authority operating the scheme is required to observe by virtue of any enactment,
those which have been specified in guidance issued for the purposes of that enactment by the Scottish Ministers,
those which, whether by reference to any generally recognised, published code or otherwise, are regarded as proper accounting practices to be observed in the keeping, preparation and publication of accounts of a local authority,
but in the event of a conflict in any respect between the practices within sub-paragraph (a) and those within sub-paragraphs (b) or (c), only those within sub-paragraph (a) are to be regarded as proper accounting practices in that respect, and in the event of a conflict in any respect between those within sub-paragraph (b) and sub-paragraph (c), only those within sub-paragraph (b) are, in that respect, to be so regarded.
Amending and revoking low emission zone schemes
22. The requirements of regulations 2 to 19 and schedules 1 to 5 apply to proposals to amend or revoke a scheme as they do to proposals to make a scheme.