Responsibility for preparation of final accounts of predecessor councils
21.—(1) A successor council shall prepare and publish the final accounts of its predecessor councils.
(2) The 2015 Regulations shall have effect for the purposes of paragraph (1) as if—
(a)in regulation 7 (statement of accounts for Category 1 authorities)—
(i)in paragraph (1) the reference to an authority were a reference to the successor council and not to any of its predecessor councils;
(ii)in paragraphs (2) and (5) the reference to an authority were a reference to a predecessor council and not to its successor council;
(b)in regulation 8 (narrative statements)—
(i)the reference to an authority were references to the successor council and not to any of its predecessor councils;
(ii)in paragraph (2) the reference to an authority’s financial performance and economy, efficiency and effectiveness were reference to those matters in relation to a predecessor council and not to the successor council;
(c)in regulation 9 (signing and approval of statement of accounts etc.)—
(i)the reference to the responsible financial officer were a reference to the section 151 officer; and
(ii)in paragraphs (1)(a) and (3)(a) and (b) the reference to an authority were a reference to a predecessor council and not to its successor council; and
(d)the requirement in regulation 10(1) (publication of statement of accounts etc.) were a requirement for the successor council to publish the final accounts of each of its predecessor councils.