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The Local Government Residuary Body (England) Order 1995
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Accounts
11.—(1) The Residuary Body shall keep proper accounts and proper records in relation to them.
(2) The Secretary of State may give directions to the Residuary Bdoy requiring it—
(a)to keep accounts in respect of such matters, and records, relating to them as may be specified in the directions; and
(b)to comply with such methods and principles as may be so specified with respect to any accounts or records kept by it.
(3) The Residuary Body shall prepare in respect of each financial year a statement of accounts whch complies with any requirement which the Secretary of State has, with the approval of the Treasury, notified in writing to the Residuary Body relating to the information to be contained in the statement, the manner in which the information is to be presented and the methods or principles according to which the statement is to be prepared.
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