The Local Government Changes for England (Finance) Regulations 1994

Duty to consider auditor’s report or recommendation

52.—(1) This regulation applies where before the reorganisation date an auditor’s report or a written recommendation by an auditor as described in section 5 (1) (a) or (b) of the Act has been sent to an abolished authority in connection with the audit of that authority’s accounts.

(2) Anything done by or in relation to an abolished authority in respect of such a report or recommendation shall be treated on or after the reorganisation date as if it had been done by or in relation to the designated authority.

(3) Where the abolished authority has not before the reorganisation date considered the report or recommendation in accordance with sections 5 and 6 of the Act the abolished authority shall send the report or recommendation to the designated authority on the last working day before the reorganisation date and the designated authority shall consider the report or recommendation in accordance with sections 5 and 6 of the Act save that if any time limit for such consideration has expired prior to the reorganisation date the designated authority shall consider the report or recommendation as soon as is reasonably practicable after that date and in any event within 4 months from the reorganisation date.