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The Accounts and Audit (Wales) (Amendment) Regulations 2010

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Approval of statement of accounts

11.  For regulation 9 substitute—

Approval of statement of accounts etc

9.(1) In this regulation “accounts” means the statement of accounts, the income and expenditure account and the statement of balances, or the record of receipts and payments, as required by regulation 7(1) or 8(1) or (3).

(2) A local government body must approve the accounts in accordance with this regulation.

(3) Approval pursuant to paragraph (2) must take place as soon as reasonably practicable and in any event before the 30 September immediately following the end of a year.

(4) If the accounts were approved pursuant to paragraph (3) before the conclusion of an audit of those accounts, the accounts must be approved as soon as reasonably practicable after the receipt of any report from the auditor which contains the auditor’s final findings from the audit and which is issued before the conclusion of the audit.

(5) The approval required by paragraph (4) is in addition to approval pursuant to paragraph (3).

(6) The approval required by paragraphs (3) and (4) must be by a resolution of a committee of the local government body or otherwise by a resolution of the body meeting as a whole.

(7) Following approval in accordance with paragraph (3) and (4), the accounts must be signed and dated by the person presiding at the committee or meeting at which that approval was given.

(8) Where any material amendment is made to the accounts, the responsible financial officer must report such amendment to the local government body or the committee of that body immediately before the body or committee is to approve the accounts pursuant to regulation 9(3) or (4)..

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