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The Accounts and Audit Regulations 2015

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Signing and approval of statement of accounts for Category 2 authorities

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12.—(1) The responsible financial officer for a Category 2 authority must, on behalf of that authority—

(a)in a case where the authority has prepared a record of receipts and payments, sign and date that record, and confirm that they are satisfied that it properly presents that authority’s receipts and payments for the financial year to which the record relates; or

(b)in any other case, sign and date the income and expenditure account and statement of balances, and confirm that they are satisfied that they present fairly—

(i)the financial position of the authority at the end of the financial year to which they relate; and

(ii)that authority’s income and expenditure for that financial year.

(2) When the responsible financial officer has complied with paragraph (1), a Category 2 authority must, in the following order—

(a)consider the statement of accounts by the members meeting as a whole;

(b)approve the statement of accounts by resolution; and

(c)ensure the statement of accounts is signed and dated by the person presiding at the meeting at which that approval is given.

(3) The responsible financial officer for a Category 2 authority must, as soon as reasonably practicable after the date on which the authority complies with paragraph (2)(c), on behalf of that authority—

(a)commence the period for the exercise of public rights in accordance with regulation 14 and regulation 15; and

(b)notify the local auditor of the date on which that period was so commenced.

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