Local Government Act 1988

8 (1) Section 18 (annual reports) shall be amended as follows.

(2) After subsection (1) there shall be inserted—

“(1A) A report under this section must include—

(a) a statement identifying such (if any) of the work undertaken as falls within construction or maintenance work by virtue of a decision under section 20(5) below; and

(b) a copy of each of the documents which it is required to prepare in accordance with section 13(1) above.”

(3) After subsection (2) there shall be inserted—

“(2A) A local authority or development body who have prepared a report under this section shall send a copy to the Secretary of State and to their auditor not later than 31st October in the financial year following that to which the report relates.

(2B) Where a local authority’s or development body’s auditor has been sent a copy of a report in accordance with subsection (2A) above, he shall consider the statement of rate of return a copy of which is contained in the report by virtue of subsection (1A)(b) above, and shall give his written opinion on the statement to the authority or body concerned and to the Secretary of State.”

(4) At the end of the section there shall be added—

“(5) For the purposes of subsections (2A) and (2B) above a local authority’s or development body’s auditor is the person who under any enactment is appointed, for the financial year for which the report is prepared, to audit the accounts of the authority or body.”