4.—(1) Beginning with the financial year ending on 31 March 2008, each authority must, in relation to each financial year, send the following information in writing to the Assembly —
(a)the total amount that the authority estimate will be payable out of their FPF in that year,
(b)the total amount that the authority estimate will be credited to their FPF in that year,
(c)the authority’s un-audited statement of accounts for that year, prepared and approved in accordance with regulations under section 39 of the Public Audit (Wales) Act 2004(1),
(d)the authority’s statement of accounts for that year, as it is after the authority’s auditor issues the authority’s auditor’s certificate and opinion, including or together with that certificate and opinion,
(e)the total amount payable out of the authority’s FPF in that year, and
(f)the total amount credited to the authority’s FPF in that year.
(2) In relation to each financial year ending on 31 March 2008—
(a)the authority must send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Assembly not later than 31 March 2007 (“the 2008 estimate”), and
(b)if the authority revise the information referred to in those sub-paragraphs after they send the estimate to the Assembly, they may send that revised information to the Assembly in September 2007 (“the 2008 revised estimate”).
(3) In relation to each financial year ending on or after 31 March 2009 —
(a)the authority must send the information referred to in paragraph 1(a) and (b) to the Assembly in September in the financial year before the year in question (“the estimate”); and
(b)if the authority revises the information referred to in those sub-paragraphs after they send the estimate to the Assembly, they may send that revised information to the Assembly in September during the year in question (“the revised estimate”).
(4) The authority must send the un-audited information to the Assembly in July in the financial year following the year in question.
(5) The authority must send the audited information to the Assembly as soon as reasonably practicable after the authority’s auditor issues the authority’s auditor’s certificate and opinion on the authority’s accounts for the year in question.
(6) For the purposes of this rule, the auditor issues the auditor’s certificate and opinion when, in accordance with section 23 of the Public Audit (Wales) Act 2004(2)—
(a)the auditor enters on the authority’s statement of accounts for the relevant year—
(i)a certificate that the auditor has completed the audit in accordance with that Act, and
(ii)the auditor’s opinion on the statement; or
(b)where the auditor makes a report to the authority under section 22 of that Act at the conclusion of the audit, the auditor includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.
(7) In this Part —
“audited information” (“gwybodaeth archwiliedig”) means
the information referred to in paragraph 1(d); and
if the authority revise the information referred to in paragraph (1)(e) and (f) after they have sent the un-audited information to the Assembly, that information as revised; and
“un-audited information” (“gwybodaeth nas archwiliwyd”) means the information referred to in paragraphs (1)(c), (e) and (f).
2004 c. 23. See regulations 7 and 9 of the Accounts and Audit (Wales) Regulations 2005 (S.I. 2005/368) (W.34).