Local Government Finance Act 1988

Financial administration: reports of the chief finance officer of an old authority
19. (1) Where prior to 11th March 1996—
(a) the chief finance officer of an old authority has made a report under section 114 of the 1988 Act (functions of responsible officer as regards reports); and
Section 114 was amended by paragraph 66 of Schedule 5 to the 1989 Act.
(b) a meeting in respect of that report has not been held under section 115 of that Act (authority’s duties as regards reports),
the chief finance officer of the old authority shall on 11th March 1996 send a copy of the report to the chief finance officer of each successor authority.
(2) Where the chief finance officer of the old authority makes a report under section 114 of the 1988 Act on or after 11th March 1996 he shall, as soon as is reasonably practicable, send a copy of the report to the chief finance officer of each successor authority.
(3) The chief finance officer of a successor authority shall, as soon as is reasonably practicable after receiving a copy of a report under paragraph (1) or (2), send a copy of it to the person who has the duty to audit the successor authority’s accounts and each person who is a member of the successor authority.
(4) The copy of the report sent under paragraph (3) shall be accompanied by a notice stating that if the old authority has not held a meeting in respect of the report under section 115 of the 1988 Act before 1st April 1996 the successor authority shall hold such a meeting not later than 22nd April 1996.
(5) If a meeting in respect of a report such as is mentioned in paragraph (1) or (2) is held by the old authority before 1st April 1996 its chief finance officer shall, as soon as is reasonably practicable after the meeting, notify the chief finance officer of each successor authority of any decision made at the meeting.
(6) If the old authority has not held a meeting in respect of a report such as is mentioned in paragraph (1) or (2) before 1st April 1996, each successor authority shall hold such a meeting not later than 22nd April 1996 and, subject to paragraph (7), sections 115 and 116 of that Act (information about meetings) shall apply accordingly.
(7) The prohibition period referred to in section 115 of that Act shall mean the period—
(a) beginning with the day on which copies of the report are sent under paragraph (3), and
(b) ending with the first working day to fall after the day (if any) on which the successor authority’s consideration of the report under section 115(2) is concluded.