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The Accounts and Audit Regulations 2015

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Summary statement of accounts— Greater London Authority

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18.  The summary statement of accounts which the Greater London Authority (“the Authority”) is required to prepare under section 134 (summary statement of accounts of Authority and other bodies) of the Greater London Authority Act 1999(1) must be prepared in accordance with proper practices in relation to accounts and must include—

(a)a summary of the income and expenditure of the Authority;

(b)a summary of the income and expenditure of each of the functional bodies(2) and the London Pensions Fund Authority;

(c)a summary of the capital expenditure of the Authority;

(d)a summary of the capital expenditure of each of the functional bodies and the London Pensions Fund Authority.

(2)

See section 424 of the Greater London Authority Act 1999 (c. 29) for the definition of “functional body”.

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