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Local Government Act 2000
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Changes over time for: Cross Heading: Accounts
Version Superseded: 31/01/2012
Alternative versions:
- 19/12/2000- Amendment
- 23/05/2003- Amendment
- 27/03/2007
Point in time - 31/01/2012- Amendment
- 01/04/2012- Amendment
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Point in time view as at 27/03/2007.
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Local Government Act 2000, Cross Heading: Accounts is up to date with all changes known to be in force on or before 18 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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AccountsE+W
13(1)The Standards Board must—E+W
(a)keep proper accounts and records in relation to the accounts, and
(b)prepare in respect of each financial year a statement of accounts in such form as the Secretary of State may, with the approval of the Treasury, direct.
(2)The accounts of the Standards Board [F1in respect of financial years ending on or before 31st March 2004]must be audited by persons appointed for the purpose for each[F2such] financial year by the Secretary of State.
(3)A copy of any accounts of the Standards Board audited under sub-paragraph (2), and of the report made on those accounts by the persons appointed to audit them, must be sent to the Secretary of State as soon as reasonably practicable after the report is received by the Board.
(4)The Secretary of State must lay before Parliament a copy of any accounts or report sent to him under sub-paragraph (3).
[F3(4A)The Standards Board must send to the Comptroller and Auditor General a copy of the statement of accounts prepared under sub-paragraph (1) in respect of each financial year ending on or after 31st March 2005 as soon as reasonably practicable after the end of the financial year to which the statement relates.
(4B)The Comptroller and Auditor General must examine, certify and report on each statement of accounts sent to him by the Board under sub-paragraph (4A) and must lay a copy of the statement and his report on it before each House of Parliament.]
(5)In this paragraph “financial year” has the meaning given by paragraph 12(3).
Textual Amendments
F1Words in Sch. 4 para. 13(2) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 20(2)(a)
F2Word in Sch. 4 para. 13(2) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 20(2)(b)
F3Sch. 4 para. 13(4A)(4B) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 20(3)
Commencement Information
I1Sch. 4 para. 13 wholly in force at 28.7.2001; Sch. 4 para. 13 not in force at Royal Assent see s. 108; Sch. 4 para. 13 in force at 19.12.2000 in relation to England and to police authorities in Wales by S.I. 2000/3335, arts. 1(2), 2; Sch. 4 para. 13 in force at 28.7.2001 in so far as not already in force see s. 108(4)-(6)
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