Local Government Finance Act 1992

Part III Miscellaneous Provisions

Accounts

24 Without prejudice to section 96(1) of the 1973 Act (which relates to the keeping of accounts by local authorities), each local authority shall prepare and maintain separate accounts in respect of its functions under the 1968 and 1980 Acts respectively.

25 The provisions of sections 96(2) to (4) (which impose requirements as to the accounts mentioned in section 96(1)) and 105(1) (which empowers the Secretary of State to make regulations as to the said accounts) of the 1973 Act shall apply in relation to the accounts mentioned in paragraph 24 above as they apply to the accounts mentioned in the said section 96(1).

Tariff of charges

26 Each local authority shall, in respect of the financial year 1993-94 and each subsequent financial year, and before such date as may be prescribed in relation to each of those years, prepare a statement, to be known as a tariff of charges, indicating—

(a) the basis upon which they have apportioned their estimated expenditure under paragraph 2 above as between—

(i) the direct charges,

(ii) the council water charge, and

(iii) the non-domestic water rate;

(b) the amount determined or set by them in respect of that year as—

(i) the rate or rates of the direct charges under paragraph 5 above,

(ii) the council water charge under paragraph 9 above, and

(iii) the non-domestic water rate under section 40 of the 1980 Act;

(c) the basis upon which they have apportioned their estimated expenditure for that year under paragraph 14 above as between—

(i) the council tax, and

(ii) the non-domestic sewerage rate; and

(d) the amount determined by them for that year as the non-domestic sewerage rate.

27 Each local authority shall make their tariff of charges available for public inspection at all reasonable hours at such places within their area as they may determine, and shall send a copy of the tariff to the Secretary of State.