Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006

Notice of conclusion of audit

12.—(1) As soon as reasonably possible after conclusion of an audit, a local government body shall give notice by advertisement stating that the audit has been concluded and that the statement of accounts is available for inspection by any member of the public and including—

(a) a statement of the rights conferred on members of the public by Article 16 of the 2005 Order; and

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

(2) Where any notice of advertisement is given pursuant to paragraph (1), the statement of accounts made available for inspection shall—

(a) if as a result of the local government auditor’s report any material amendment is required to it, 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), be accompanied by an explanation as to the material respects in which it has been altered as a result of the auditor’s report; and

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

(3) If as a result of the auditor’s report any material amendment is required to the statement of accounts, the chief financial officer shall report such amendment to a committee of a local government body which, or the members of the body who, approved the statement of accounts pursuant to regulation 5(2) or 5(3)(b) as soon as reasonably practicable.