C2C3C4C6Part IIF12Integrated Transport Areas and Passenger Transport Areas

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C3

Power to modify Pt. 2 conferred (S.) by Local Government (Scotland) Act 1973 (c. 65), s. 150(3)

C4

Pt.2 amended (S.) (4.1.1996) by 1994 c. 39, s. 40(1) (with s. 7(2)); S.I. 1994/2850, art. 3(a), Sch. 2

Designation of F13Integrated Transport Areas or Passenger Transport Areas and establishment and functions of Authorities and Executives

Annotations:
Amendments (Textual)
F13

Words in s. 9 cross-heading inserted (E.W.) (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 11(b); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1

E214 Accounts of Executive.

1

The Executive for F14an integrated transport area F15, a combined authority areaF18, a combined county authority area or a F2passenger transport area shall—

C1a

cause proper accounts and other records in relation to their business to be kept; F3. . .

F3b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F42

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C5F163

As soon as the accounts of the Executive for any accounting period have been audited in accordance with the Local Audit and Accountability Act 2014, they must send a copy of the statement of accounts prepared by them for that period under section 3 of that Act, together with a copy of the auditor's opinion on that statement—

a

to the Secretary of State,

b

to the Authority, and

c

to each of the councils of the districts comprised in the county which is coterminous with or includes the Executive's area.

F174

This section does not apply to—

a

the West Yorkshire Combined Authority, or

b

the West Midlands Combined Authority.

E314 Accounts of Executive.

1

The Executive for a F5passenger transport area shall—

a

cause proper accounts and other records in relation to their business to be kept;and

b

prepare an annual statement of accounts in respect of such accounting period, in such form, and containing such particulars, compiled in such manner, as the F6Authority may from time to time direct.

2

The accounts of the Executive shall be audited by an auditor or auditors to be appointed annually by the Authority for the area, and any person so appointed as auditor shall be either the district auditor or some other person F7who is eligible for appointment as a F11statutory auditor under Part 42 of the Companies Act 2006 or who is a member of the Chartered Institute of Public Finance and Accountancy; and any auditor so appointed shall be entitled to require from any officer of the Executive or of any subsidiary of theirs such books, deeds, contracts, accounts, vouchers, receipts, and other documents, and such information and explanations, as may be necessary for the performance of his duties.

3

So soon as the accounts of the Executive have been audited as aforesaid, they shall send a copy of the statement of accounts referred to in subsection (1)(b) of this section to the Minister, F8and to the Authority F9. . . F10. . . together with a copy of the report made by the auditor or auditors on that statement.

E114 Accounts of Executive.

1

The Executive for a designated area shall—

a

cause proper accounts and other records in relation to their business to be kept; and

b

prepare an annual statement of accounts in respect of such accounting period, in such form, and containing such particulars, compiled in such manner, as the Minister may from time to time direct.

2

The accounts of the Executive shall be audited by an auditor or auditors to be appointed annually by the Authority for the area, and any person so appointed as auditor shall be either the district auditor or some other person F1who is eligible for appointment as a F11statutory auditor under Part 42 of the Companies Act 2006 or who is a member of the Chartered Institute of Public Finance and Accountancy; and any auditor so appointed shall be entitled to require from any officer of the Executive or of any subsidiary of theirs such books, deeds, contracts, accounts, vouchers, receipts, and other documents, and such information and explanations, as may be necessary for the performance of his duties.

3

So soon as the accounts of the Executive have been audited as aforesaid, they shall send a copy of the statement of accounts referred to in subsection (1)(b) of this section to the Minister, to the Authority for the designated area and to each of the councils of constituent areas, together with a copy of the report made by the auditor or auditors on that statement.