20.—(1) Where the audit of the final accounts of the relevant authority is concluded after notification of a difference has been given under regulation 14(6), the designated authority concerned shall notify that fact to the person who is to determine the difference.
(2) A notification under paragraph (1) above shall be given by the designated authority within three working days of the reference of the difference to the person who is to determine it or, if later, the conclusion of the audit.
(3) Where a notification under paragraph (1) above is given before the determination of the difference, the person who is to determine it shall do so by reference to the final accounts as they stand at the conclusion of the audit.
(4) In this regulation—
“the final accounts” and “the relevant authority” have the same meanings as in Part III of these Regulations; and
“working day” means a day other than a Saturday, a Sunday or a bank holiday.