1A borough council shall keep an account of their income and expenditure in respect of the administration and enforcement of sections 15 (Fixed penalty offences) and 16 (Fixed penalty notices) of this Act in relation to each of the enactments mentioned in paragraphs (a) and (b) of subsection (1) of the said section 15.
2At the end of each financial year any deficit in the account shall be made good out of the general rate fund, and (subject to paragraph 3 below) any surplus shall be applied to purposes connected with the improvement of the amenity of the area of the council or any part of that area.
3If the council so determine, any amount not applied in any financial year, instead of being or remaining so appropriated, may be carried forward in the account kept under paragraph 1 above to the next financial year.
4Each council shall, after each financial year, report to the Secretary of State on any action taken by them, pursuant to paragraph 2 or 3 above, in respect of any deficit or surplus in their account for the year.
5The report under paragraph 4 above shall be made as soon after the end of the financial year to which it relates as possible.
6In any proceedings a certificate which—
(a)purports to be signed by or on behalf of, the chief finance officer of the council; and
(b)states that payment of a fixed penalty was or was not received by a date specified in the certificate,
shall be evidence of the facts stated.
7In this Schedule, “chief finance officer”, in relation to a council, means the person having responsibility for the financial affairs of the council.