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"the 1972 Act" means the Local Government Act 1972[4];

"the 1989 Act" means the Local Government and Housing Act 1989[5];

"the 1996 Regulations" means the Accounts and Audit Regulations 1996[6];

"the 1998 Act" means the Audit Commission Act 1998;

"notice by advertisement" means a notice published in one or more local newspapers circulating in the area of the relevant body;

"parish meeting" means a parish meeting of a parish not having a separate parish council;

"relevant body" means a body whose accounts are required to be audited in accordance with section 2 of the 1998 Act other than a body specified in section 98(1) of the National Health Service Act 1977[7], a local probation board or a Passenger Transport Executive[8];

"working day" means any day other than a Saturday or Sunday or a day which is a bank holiday in England; and

"year" means the 12 months ending with 31st March.

    (2) Any reference in these Regulations to the "responsible financial officer " means - 

(a) the person who, by virtue of section 151 of the 1972 Act[9], is responsible for the administration of the financial affairs of a relevant body or, if no person is so responsible, the person who is responsible for keeping the accounts of such a body, or

(b) if the person referred to in paragraph (a) is unable to act owing to absence or illness, such member of his staff as is nominated by him for the purposes of section 114 of the Local Government Finance Act 1988[10] or, if no nomination is made under that section, the person nominated by him for the purposes of these Regulations.

    (3) These Regulations shall apply to all relevant bodies.

    (4) Regulations 11(1), 13 to 16 and 18(1) shall, with all necessary modifications, apply to the accounts of an officer whose accounts are required to be audited by section 26 of the 1998 Act.

Revocation of instruments
     3. The following instruments are hereby revoked - 

(a) the Accounts and Audit Regulations 1996[11]; and

(b) the Accounts and Audit (Amendment) (England) Regulations 2001[12].

Responsibility for financial management
     4.  - (1) The relevant body shall be responsible for ensuring that the financial management of the body is adequate and effective and that the body has a sound system of internal control which facilitates the effective exercise of that body's functions and which includes arrangements for the management of risk.

    (2) The relevant body shall conduct a review at least once in a year of the effectiveness of its system of internal control and shall include a statement on internal control, prepared in accordance with proper practices, with - 

(a) any statement of accounts it is obliged to publish in accordance with regulation 11, or

(b) any income and expenditure account, statement of balances or record of receipts and payments it is obliged to publish or display in accordance with regulation 12.

Accounting records and control systems
     5.  - (1) Subject to paragraphs (3) and (4) and in so far as they are not in conflict with this paragraph or to any instructions given by a relevant body to its responsible financial officer, that officer shall determine on behalf of the body, its - 

(a) accounting records, including the form of accounts and supporting accounting records; and

(b) accounting control systems,

and such an officer shall ensure that the accounting control systems determined by him are observed and that the accounting records of the body are maintained in accordance with proper practices and kept up to date.

    (2) The accounting records determined by the responsible financial officer on behalf of a relevant body in accordance with paragraph (1)(a) shall be sufficient to show the body's transactions and to enable the responsible financial officer to ensure that any statement of accounts, income and expenditure account, statement of balances or record of receipts and payments and additional information to be provided by way of notes to the accounts, as the case may be, which are prepared under these Regulations, comply with these Regulations.

    (3) The accounting records determined by the responsible financial officer on behalf of a relevant body in accordance with paragraph (1)(a) shall in particular contain - 

(a) entries from day to day of all sums of money received and expended by the body and the matters to which the income and expenditure or receipts and payments account relate;

(b) a record of the assets and liabilities of the body; and

(c) a record of income and expenditure of the body in relation to claims made, or to be made, by them for contribution, grant or subsidy from any Minister of the Crown, a body to whom such a Minister may pay sums out of moneys provided by Parliament or a Community institution.

    (4) The accounting control systems determined by the responsible financial officer on behalf of a relevant body in accordance with paragraph (1)(b) shall include - 

(a) measures to ensure that the financial transactions of the body are recorded as soon as reasonably practicable and as accurately as reasonably possible, measures to enable the prevention and detection of inaccuracies and fraud, and the ability to reconstitute any lost records;

(b) identification of the duties of officers dealing with financial transactions and division of responsibilities of those officers in relation to significant transactions;

(c) procedures to ensure that uncollectable amounts, including bad debts, are not written off except with the approval of the responsible financial officer, or such member of his staff as is nominated by him for this purpose, and that the approval is shown in the accounting records; and

(d) measures to ensure that risk is appropriately managed.

Internal audit
     6. A relevant body shall maintain an adequate and effective system of internal audit of its accounting records and of its system of internal control in accordance with the proper internal audit practices, and any officer or member of that body shall, if the body requires - 

(a) make available such documents of the body which relate to its accounting and other records as appear to that body to be necessary for the purpose of the audit; and

(b) supply the body with such information and explanation as that body considers necessary for that purpose.

Statement of accounts
     7.  - (1) A body to which paragraphs (3) and (4) apply shall prepare in accordance with proper practices a statement of accounts for each year, which shall include the following - 

(a) an explanatory foreword;

(b) a statement of accounting policies;

(c) a statement of responsibilities for the statement of accounts;

(d) such of the following accounting statements as are relevant to the functions of the relevant body - 


(i) consolidated revenue account;

(ii) housing revenue account;

(iii) collection fund;

(iv) consolidated balance sheet;

(v) statement of total movements in reserves;

(vi) cash flow statement;

(vii) group accounts;

(viii) any other statements relating to each and every other fund in relation to which the body is required by any statutory provision to keep a separate account;



(e) notes to the accounts.

    (2) The statement required by paragraph (1) above shall be accompanied by a note of the number of employees in the year to which the accounts relate whose remuneration fell in each bracket of a scale in multiples of £10,000 starting with £50,000; and, for such purposes, "remuneration" means all amounts paid to or receivable by an employee, and includes sums due by way of expenses allowance (so far as those sums are chargeable to United Kingdom income tax), and the estimated money value of any other benefits received by an employee otherwise than in cash.

    (3) This paragraph applies to the following bodies - 

(a) a London borough council, a county council or a district council in England;

(b) a joint authority[13];

(c) the Greater London Authority;

(d) a functional body[14];

(e) the London Pensions Fund Authority[15];

(f) a committee of an authority mentioned in sub-paragraph (a), including a joint committee of two or more such authorities;

(g) the Council of the Isles of Scilly;

(h) the Broads Authority[16];

(i) a National Park authority[17];

(j) a police[a] authority[18];

(k) any fire authority constituted by a combination scheme[19]; and

(l) the Greater London Magistrates' Courts Authority[20].

    (4) Where in relation to a parish council or a parish meeting, the gross income or expenditure (whichever is the higher) for the year is, and for each of the two immediately preceding years was, £500,000 or more, the requirements of paragraphs (1) and (2) above shall apply to that council or the chairman of the meeting, as the case may be, in respect of that period.

    (5) In the case of a local authority which is required by section 74 of the 1989 Act[21] to keep a Housing Revenue Account, the statement of accounts required by paragraph (1) shall include also an account in respect of a reserve for major repairs to property of the authority to which section 74(1) of the 1989 Act for the time being applies (to be called a major repairs reserve), showing in particular both - 

(a) a debit in respect of expenditure which is - 


(i) excluded from the obligation in section 41(1) of the 1989 Act because of regulation 12A of the Local Authorities (Capital Finance) Regulations 1997[22], and

(ii) not carried to the debit of the Housing Revenue Account of the authority under item 2(b) of Part II of Schedule 4 to the 1989 Act[23]; and



(b) a credit of an amount in respect of any charge for depreciation included in the Housing Revenue Account under item 8 of Part II of Schedule 4 to the 1989 Act.

    (6) The Common Council of the City of London shall in relation to the accounts referred to in paragraph 2 of Schedule 2 to the 1998 Act prepare for each year, in accordance with proper practices, a statement of accounts including - 

(a) a summarised statement of capital expenditure in relation to each of the funds mentioned in that paragraph, differentiated in respect of different services and showing the sources of finance of the year's total capital expenditure defrayed in the period;

(b) summarised statements of the income and expenditure of each of those funds; and

(c) balance sheets in respect of each of those funds,

and in relation to amounts shown in pursuance of sub-paragraphs (b) and (c) shall show any corresponding amounts for the immediately preceding period.

    (7) This Regulation shall apply to accounts for the year ending with 31st March 2003, as well as subsequent years.

Summary statement of accounts - Greater London Authority
     8. The summary statement of accounts which the Greater London Authority (" the Authority") is required to prepare by section 134 of the Greater London Authority Act 1999 shall be prepared in accordance with proper practices and shall include - 

(a) a summary of the income and expenditure of the Authority;

(b) a summary of the income and expenditure of each of the functional bodies and the London Pensions Fund Authority;

(c) a summary of the capital expenditure of the Authority; and

(d) a summary of the capital expenditure of each of the functional bodies and the London Pensions Fund Authority.

Other accounting statements
     9.  - (1) A body to which paragraph (2) applies shall prepare in accordance with proper practices an income and expenditure account and a balance sheet of the body for each year.

    (2) This paragraph applies to the following bodies - 

(a) any charter trustees constituted under section 246 of the Local Government Act 1972 or under an order or regulations made under sections 17 or 19 of the Local Government Act 1992[24];

(b) a port health authority[25];

(c) a licensing planning committee[26]; and

(d) an internal drainage board[27].

    (3) Where in relation to a parish council, or a parish meeting, the gross income or expenditure (whichever is the higher) for the year is, and for each of the two immediately preceding years was less than £500,000 and - 

(a) was less than £100,000 for the year or for either of the two immediately preceding years, the council or the chairman of the meeting, as the case may be, shall prepare in accordance with and in the form specified in any Annual Return required by proper practices - 


(i) a record of receipts and payments of the council or meeting in relation to that period; or

(ii) an income and expenditure account and a statement of balances of the council or meeting in relation to that period; or



(b) was £100,000 or more for the year and for each of the two immediately preceding years, the council or the chairman of the meeting, as the case may be, shall prepare in accordance with and in the form specified in any Annual Return required by proper practices an income and expenditure account and a statement of balances of the council or meeting in relation to that period.

    (4) This Regulation shall apply in respect of the year ending with 31st March 2003 as well as subsequent years.

Signing and approval of statement of accounts etc
     10.  - (1) A relevant body shall ensure that - 

(a) the statement of accounts, or

(b) where no statement of accounts is required to be prepared, the income and expenditure account and the statement of balances, or

(c) where no income and expenditure account and statement of balances are required to be prepared, the record of receipts and payments of the body,

is prepared in accordance with these Regulations.

    (2) Before the approval referred to in paragraphs (3) and (4) is given, the responsible financial officer of a relevant body shall sign and date the statement of accounts, income and expenditure account and statement of balances, or record of receipts and payments, as the case may be, and shall certify that it presents fairly the financial position of the body at the end of the year to which it relates and its income and expenditure or that it properly presents receipts and payments, as the case may be, for that year.

    (3) Subject to paragraph (5), in respect of all relevant bodies referred to in regulations 7(1) and 7(6) - 

(a) the statement of accounts as required by regulation 7(1) or regulation 7(6), as the case may be, shall be approved by a resolution of a committee of the relevant body or otherwise by a resolution of the members of the body meeting as a whole, such approval to take place as soon as reasonably practicable and in any event before the 30th June immediately following the end of a year, and

(b) following approval in accordance with sub-paragraph (a), the statement of accounts shall be signed and dated by the person presiding at the committee or meeting at which that approval was given.

    (4) In respect of all relevant bodies referred to in regulation 9(2) and (3) - 

(a) the income and expenditure account and balance sheet as required by regulation 9(1), the record of receipts and payments or income and expenditure account and statement of balances as required by regulation 9(3)(a) or the income and expenditure account and statement of balances as required by regulation 9(3)(b), as the case may be, shall be approved by a resolution of a committee of the relevant body or otherwise by a resolution of the members of the body meeting as a whole, such approval to take place as soon as reasonably practicable and in any event before the 30th September immediately following the end of a year, and

(b) following approval in accordance with sub-paragraph (a), the record of receipts and payments or the income and expenditure account and statement of balances, as the case may be, shall be signed and dated by the person presiding at the committee or meeting at which the approval was given.

    (5) The reference in paragraph (3)(a) above to "the 30th June" shall be read in respect of the year ending with - 

(a) 31st March 2003 as a reference to "the 30th September"

(b) 31st March 2004 as a reference to "the 31st August"; and

(c) 31st March 2005 as a reference to "the 31st July".

Publication of statement of accounts etc
     11.  - (1) Subject to paragraph (3), as soon as reasonably possible after conclusion of an audit, and in any event before the 30th September immediately following the end of a year, a relevant body to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman, shall - 

(a) publish by means other than merely by reference in the documents of meetings, committees or sub-committees of the body, the statement of accounts prepared in accordance with regulation 7 together with any certificate, opinion, or report issued, given or made by the auditor under sections 9(1)(a) and 19A of the 1998 Act[28] before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion, and

(b) keep copies available for purchase by any person on payment of a reasonable sum.

    (2) This paragraph applies to - 

(a) a relevant body to which regulation 7(3) applies;

(b) a relevant body referred to in regulation 7(4) in relation to the accounts for a period referred to in that regulation; and

(c) the Common Council of the City of London.

    (3) The reference in paragraph (1) to "the 30th September" shall be read in respect of the year ending with - 

(a) 31st March 2003 as a reference to "the 31st December"

(b) 31st March 2004 as a reference to "the 30th November"; and

(c) 31st March 2005 as a reference to "the 31st October".

Publication of income and expenditure account and receipts and payments
     12.  - (1) As soon as reasonably possible after conclusion of an audit, and in any event before the 31st December immediately following the end of a year, a relevant body to which paragraph (2) applies, or, in the case of a parish meeting, the chairman of that meeting, shall - 

(a) publish by means other than merely by reference in the documents of meetings, committees or sub-committees of the body, the income and expenditure account and the statement of balances prepared in accordance with regulation 9(3) together with any certificate, opinion, or report issued, given or made by the auditor under sections 9(1)(a) and 19A of the 1998 Act before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion; and

(b) keep copies available for purchase by any person on payment of a reasonable sum.

    (2) This paragraph applies to - 

(a) a relevant body to which regulation 9(2) applies; and

(b) a relevant body referred to in regulation 9(3)(b), in relation to the accounts for a period to which that regulation applies.

    (3) As soon as reasonably possible after the conclusion of an audit, and in any event before the 31st December immediately following the end of a year, a relevant body referred to in regulation 9(3)(a) or, in the case of a parish meeting, the chairman of the meeting, shall, in relation to the accounts for a period referred to in that regulation, display a notice containing the requisite information in a conspicuous place or places in the area of the body for a period of at least 14 days and keep copies available for purchase by any person on payment of a reasonable sum.

    (4) For the purposes of paragraph (3) "requisite information" means the record of receipts and payments prepared in accordance with regulation 9(3)(a) together with any certificate, opinion, or report issued, given or made by the auditor under sections 9(1)(a) and 19A of the 1998 Act before the date of publication, or, if the notice is displayed prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date when the notice is first displayed the auditor has given no opinion.

Appointment of date for the exercise of rights of electors
     13. The auditor shall, for the purpose of the exercise of rights under section 15(2) and 16(1) of the 1998 Act, appoint a date on or after which those rights may be exercised, and shall notify the relevant body concerned, or in the case of a parish meeting the chairman of the meeting, of that date.

Public inspection of accounts
     14.  - (1) Subject to paragraph (2), the relevant body or, as the case may be, the chairman, notified under regulation 13, shall make the accounts and other documents mentioned in section 15 of the 1998 Act available for public inspection for 20 working days before the date appointed by the auditor under that regulation.

    (2) The council of a parish, or the chairman of a parish meeting of a parish not having a separate council, notified under regulation 13, shall make the accounts and other documents in relation to a period to which regulation 9(3) applies available for public inspection on reasonable notice.

Alteration of accounts
     15. Except with the consent of the auditor, accounts and other documents shall not be altered after the date on which they are first made available for inspection in pursuance of regulation 14.

Notice of public rights
     16.  - (1) Not later than 14 days before the commencement of the period during which the accounts and other documents are made available in pursuance of regulation 14, a relevant body to which regulation 11(2) applies, or in the case of a parish meeting, the chairman of the meeting, shall give notice by advertisement of the matters set out in paragraph (2).

    (2) The matters referred to in paragraph (1) are - 

(a) the period during which the accounts and other documents referred to in paragraph (1) will be available for inspection in accordance with regulation 14;

(b) the place at which, and the hours during which, they will be so available;

(c) the name and address of the auditor;

(d) the provisions contained in section 15 and section 16 of the 1998 Act; and

(e) the date appointed under regulation 13.

    (3) A relevant body to which regulation 12(2) applies or which is referred to in regulation 12(3) or, in the case of a parish meeting, the chairman of the meeting, shall display a notice containing - 

(a) subject to sub-paragraph (b), the information referred to in paragraph (2) above in a conspicuous place or places in the area of the body for a period of at least 14 days immediately prior to the period during which the accounts and other documents are made available under regulation 14; or

(b) instead of the information referred to in paragraph 2(b) above, details of the manner in which notice should be given of an intention to inspect the accounts and other documents.

Written notice of proposed objection
     17.  - (1) Any written notice of a proposed objection given in pursuance of section 16(2) of the 1998 Act shall state the facts on which the local government elector proposes to rely, and contain, so far as possible - 

(a) particulars of any item of account which is alleged to be contrary to law, and

(b) particulars of any matter in respect of which it is proposed that the auditor could make a report under section 8 of that Act.

    (2) In relation to relevant bodies to which Part III of the Local Government Act 2000 applies[29], paragraph (1) shall apply in respect of matters occurring before such a body first adopted a code of conduct under that Act or such a code was first applied to it, with the addition of particulars of any person from whom it is alleged that the auditor should certify under section 18 of the 1998 Act[30] that a sum or amount of loss or deficiency is due and the sum of that amount.

Notice of conclusion of audit
     18.  - (1) As soon as reasonably possible after conclusion of an audit, a body to which regulation 11(2) applies or, in the case of a parish meeting, the chairman of the meeting, shall give notice by advertisement stating that the audit has been concluded and that the statement of accounts is available for inspection by local government electors and including - 

(a) a statement of the rights conferred on local government electors by section 14 of the 1998 Act; and

(b) the address at which and the hours during which those rights may be exercised.

    (2) As soon as reasonably possible after conclusion of an audit, a body to which regulation 12(2) applies or which is referred to in regulation 12(3) or, in the case of a parish meeting, the chairman of the meeting, shall display a notice in a conspicuous place or places in the area of the body for a period of at least 14 days stating that the audit has been completed and that the income and expenditure account and the statement of balances, or the record of receipts and payments, as the case may be, required by these Regulations is available for inspection by local government electors and including - 

(a) a statement of the rights conferred on local government electors by section 14 of the 1998 Act; and

(b) the address at which and the hours during which those rights may be exercised.

    (3) Where any notice by advertisement is given or any notice is displayed pursuant to paragraph (1) or (2) above the statement of accounts, income and expenditure account and the statement of balances, or record of receipts and payments, as the case may be, made available for inspection shall - 

(a) if as a result of the auditor's report any material amendment is required to them, either be revised as a result of the auditor's report, or be accompanied by a statement of the amendments required as a result of the auditor's report;

(b) if revised as described in sub-paragraph (a) above, be accompanied by an explanation as to the material respects in which they have been altered as a result of the auditor's report; and

(c) if revised as described in sub-paragraph (a) above, be accompanied by a statement that they have been prepared as at the date of the original document and not as at the date of the revision and accordingly do not deal with events between those dates.

    (4) If as a result of the auditor's report any material amendment is required to the statement of accounts, income and expenditure account and statement of balances or record of receipts and payment ("the accounts"), the responsible financial officer shall report such amendment to the relevant body or the committee of that relevant body which approved the accounts pursuant to regulation 10(3) or (4) as soon as reasonably practicable.

Publication of annual audit letter
     19. As soon as reasonably possible after it is received, a relevant body shall - 

(a) publish the annual audit letter received from the auditor; and

(b) make copies available for purchase by any person on payment of such sum as the relevant body may reasonably require.

Joint committees etc
     20.  - (1) Any joint committee, joint board, combined authority or National Park authority to which these regulations apply shall deposit with each constituent authority - 

(a) within the period of fourteen days specified by regulation 18(2), a copy of the auditor's report, and

(b) where the committee, board or authority is a body to which regulation 7(3) applies, on giving notice under regulation 18(1), a copy of the statement of accounts.

    (2) In this regulation - 

(a) "constituent authority" means any county, district, London borough or parish council for the time being entitled to appoint members of the committee, board or authority in question; and in relation to a National Park authority includes - 


(i) the Secretary of State; and

(ii) the Countryside Agency[31].

Extraordinary audit
     21. Where, under section 25 of the 1998 Act, the Commission directs an auditor to hold an extraordinary audit of accounts of a relevant body, the body, or, in the case of a parish meeting, the chairman of the meeting, shall - 

(a) in the case of a body to which regulation 11(2) applies, give notice by advertisement, and

(b) in the case of a body to which regulation 12(2) applies or which is referred to in regulation 12(3), display a notice in a conspicuous place or places in the area of the body,

concerning the right of any local government elector for the area to which the accounts relate to attend before the auditor and make objections to any of those accounts.

Offences
     22.  - (1) It is hereby declared that contravention of any of the provisions specified in paragraph (2) is an offence.

    (2) The provisions referred to in paragraph (1) are regulations 4, 7, 9, 10, 11, 12, 14, 15, 16, 18, 19, and 21.



Signed by authority of the First Secretary of State


Christopher Leslie
Parliamentary Under Secretary of State Office of the Deputy Prime Minister

6th March 2003

[2] 1999 c. 29.back

[3] The Secretary of State's functions under the 1998 Act, so far as exercisable in relation to Wales are transferred to the National Assembly for Wales; see article 2 of, and Schedule 1 to, the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672).back

[4] 1972 c. 70.back

[5] 1989 c. 42.back

[6] S.I. 1996/590 as amended in relation to England by the Accounts and Audit (Amendment) (England) Regulations 2001 (S.I. 2001/3244), the Local Authorities (Capital Finance and Accounts) (England) Regulations 2000 (S.I. 2000/3237), the Local Government Act 1988 (Competition) (Revocations) Regulations 1997 (S.I. 1997/2747) and the Development Commission (Transfer of Function and Miscellaneous Provisions) Order 1999 (S.I. 1999/416).back

[7] 1977 (c. 49). There are amendments to section 98(1) not relevant to these Regulations.back

[8] See paragraph 1(p) (as substituted by Schedule 1 paragraph 17(3) and section 4 of the Criminal Justice and Court Service Act 2000 (c. 43)) and paragraph 4 of Schedule 2 to the 1998 Act for the application of the 1998 Act to local probation boards and Passenger Transport Executives.back

[9] Section 151 of the Local Government Act 1972 applies to a National Park authority, by virtue of section 63 of and paragraph 13(6) of Schedule 7 to the Environment Act 1995 (c. 25).back

[10] 1988 c. 41. Section 114 is amended by section 139 of and Schedule 5 to the Local Government and Housing Act 1989 (c. 42), section 130 of the Greater London Authority Act 1999, the Local Authorities (Capital Finance and Accounts) (England) Regulations 2000 (S.I. 2000/3237), and other enactments not relevant to these Regulations.back

[11] S.I. 1996/590.back

[12] S.I. 2001/3244.back

[13] Under article 9(2) of the Waste Regulation and Disposal (Authorities) Order (S.I. 1985/1884), a reference to a joint authority subject to audit includes a reference to an authority established by that Order.back

[14] See section 424(1) of the Greater London Authority Act 1999 for the definition of "functional body".back

[15] See the London Government Reorganisation (Pensions etc.) Order 1989 (S.I. 1989/1815).back

[16] Established by the Norfolk and Suffolk Broads Act 1988 (c. 4).back

[17] Established under the Environment Act 1995.back

[18] Established under section 3 of the Police Act 1996 c. 16.back

[19] A combination scheme is made in accordance with the Fire Services Act 1947 (c. 42).back

[20] The Greater London Magistrates' Courts Authority was established by section 30A of the Justices of the Peace Act 1997 (inserted by section 83(1) of the Access to Justice Act 1999 (c. 22)). The Authority was made a body subject to audit under the 1998 Act by the Greater London Magistrates' Courts Authority (Accounts and Audit) Regulations 2001 (S.I. 2001/734).back

[21] Section 74 is amended by section 222 of and Schedule 18 to the Housing Act 1996 (c. 52).back

[22] S.I. 1997/319, as amended by S.I. 2000/3237.back

[23] Item 2 is amended by section 127 of the Leasehold Reform, Housing and Urban Development Act 1993 (c. 28).back

[24] 1992 c. 19. Such orders and regulations include those giving effect to the recommendations of the Local Government Commission (now the Electoral Commission as a result of article 6 of the Local Government Commission for England (Transfer of Functions) Order 2001, S.I. 2001/3962).back

[25] Established under section 2 of the Public Health (Control of Disease) Act 1984 (c. 22).back

[26] Established under section 119 of the Licensing Act 1964 (c. 26).back

[27] Established under section 1 of the Land Drainage Act 1991 (c. 59).back

[28] Section 19A was inserted by section 91 of the Local Government Act 2000 (c. 22).back

[29] See section 49(6) of that Act for the definition of such bodies.back

[30] Repealed by section 90 of and Schedule 6 to the Local Government Act 2000.back

[31] See article 3 of the Development Commission (Transfer of Functions and Miscellaneous Provisions) Order 1999 (SI 1999/416) regarding the change of name of the Countryside Commission to the Countryside Agency and the transfer to the Countryside Agency of various functions.back

  Prepared 11 March 2003