11.—(1) A new council shall designate an officer of the council as having responsibility for the winding up of its predecessor councils.
(2) An officer designated by a new council in accordance with paragraph (1) shall ensure the preparation of the final statement of accounts of the predecessor councils in the form directed by the Department under regulation 4 of the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006(1).
S.R. 2006 No. 89 as amended by S.R. 2006 No. 522.