Local Government (Wales) Act 1994

Closure of old authorities' accounts

12 (1) For the purposes of this paragraph, the Secretary of State shall by order designate such of the new principal councils as he considers appropriate.

(2) Each designated council shall be designated with respect to one or more old authorities.

(3) Each designated council shall, in relation to the accounts for any period ending before 1st April 1996 of each old authority with respect to which they are designated, discharge—

(a) any functions under regulations in force under Part III of the [1982 c. 32.] Local Government Finance Act 1982 (accounts and audit) which would have fallen to be discharged on or after that date by that old authority or any of its officers; and

(b) any functions under those regulations which fell to be so discharged before that date but which have not been discharged.

(4) As respects anything falling to be done on or after 1st April 1996 in relation to those accounts, the provisions of Part III of the Act of 1982 shall have effect as if they were accounts of the designated council but—

(a) the documents to which an auditor has the right of access under section 16(1) of that Act shall include any documents relating to the old authority concerned which are in the possession of any of the new principal councils or of the Residuary Body; and

(b) the persons who may be required to give information or an explanation under section 16(2) or 28(1) of that Act shall include any person who was an officer or member of the authority concerned at any time during the period to which the accounts relate.

(5) Any requirement under section 29(1) of the Act of 1982 in respect of a claim, return or account of an old authority, and any consent under section 30(1)(a) of that Act in respect of information relating to such an authority, may, on or after 1st April 1996, be made or given by the appropriate designated council.

(6) Any designated council—

(a) shall have a right of access at all reasonable times to all such documents—

(i) as are in the possession, or under the control, of an old authority, or

(ii) as are mentioned in sub-paragraph (4)(a),

which appear to the council to be needed for the purpose of discharging functions under this paragraph; and

(b) may require—

(i) any such person as is mentioned in sub-paragraph (4)(b), or

(ii) any person who is or has been an officer or member of that or any other new principal council,

to give to the council any such information or explanation as they think necessary for that purpose.

(7) It shall be the duty of every new principal council to take such steps, after 1st April 1996, as may reasonably be required of them by a designated council to enable the accounts of an old authority to be closed.

(8) Any person who without reasonable excuse fails to comply with any requirement under sub-paragraph (6) shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(9) In sub-paragraph (4) “document” includes any record of information and, where the record is not in legible form, the rights conferred by that sub-paragraph and sub-paragraph (6) include the right to require the information to be made available in legible form for inspection or copying and to require copies of it in that form to be delivered.

(10) In this paragraph “designated council” means a council designated under sub-paragraph (1).