Part 1Capital finance etc and accounts
Chapter 2Accounts
I321Accounting practices
I11
The Secretary of State may by regulations make provision about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.
F11A
The Secretary of State may issue guidance about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.
1B
A local authority must have regard to any guidance issued to it under subsection (1A).
2
In any enactment to which this subsection applies, reference to proper practices, in relation to accounts of a local authority, is to those accounting practices—
I5a
which the authority is required to follow by virtue of any enactment, or
I53
In the event of conflict between practices falling within paragraph (a) of subsection (2) and practices falling within paragraph (b) of that subsection, only those falling within paragraph (a) are to be regarded as proper practices.
I54
Subsections (2) and (3) apply to any enactment contained in—
a
this Act,
b
any Act passed after or in the same Session as this Act,
c
the Local Government and Housing Act 1989 (c. 42),
F2ca
the Local Government Finance Act 1992 (c. 14),
d
the Audit Commission Act 1998 (c. 18),
F3da
the Greater London Authority Act 1999 (c. 29), and
e
subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) whenever made.
I15
The power under subsection (2)(b) is not to be read as limited to the identification of an existing document.
I16
In this section, “local authority” includes a parish council, a community council and charter trustees.