The Local Government (Boundary Changes) Regulations 2018

Other transitional provisions relating to financial matters

24.—(1) Not later than the reorganisation date, each predecessor council must, in accordance with regulation 6 (review of internal control) of the 2015 Regulations, prepare and approve an annual governance statement.

(2) The paragraph (1) statement must be signed by the leader of the predecessor council and by its head of paid service.

(3) Paragraph (5) applies where, before the date on which the successor council considers the final accounts of a related predecessor council, the section 151 officer has reason to believe, as the result of one or more of the matters referred to in paragraph (4), that there is a material inaccuracy in, or omission from, the paragraph (1) statement.

(4) The matters are—

(a) enquiries made by the section 151 officer into the accuracy or completeness of the paragraph (1) statement; or

(b) any matter relevant to internal control(1) arising on or after the reorganisation date.

(5) The section 151 officer must, before the successor council considers the final accounts, provide each member of the council with a statement containing—

(a) particulars of the perceived inaccuracy or omission; and

(b) the section 151 officer’s reasons for believing that the inaccuracy or omission exists and is material.

(6) In this regulation “paragraph (1) statement” means the annual governance statement mentioned in paragraph (1).

(1)

See regulation 3 of S.I. 2015/234 for meaning of “internal control”.