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

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Interpretation and application

4.—(1) In regulation 2(1) (interpretation and application), insert the following definitions in the appropriate places—

  • “joint committee” (“cyd-bwyllgor”) means a joint committee of two or more local authorities;, and

  • “minor joint committee” (“is-gydbwyllgor”) means a joint committee whose gross income or expenditure (whichever is the higher) for the year is, and each of the two immediately preceding years was, less than £1,000,000;.

(2) After regulation 2(2) insert—

(2A) Any reference in these Regulations to a proper practice(1) in relation to an internal drainage board, means the accounting practices contained in the “Governance and Accountability in Internal Drainage Boards in England: A Practitioners Guide 2006” (as revised in November 2007) issued jointly by the Association of Drainage Authorities and the Department for Environment, Food and Rural Affairs (which document is, by these Regulations, to apply to an internal drainage board in Wales as it applies to an internal drainage board in England)..

(1)

Proper practices in relation to certain bodies may be identified in regulations made under section 21 of the Local Government Act 2003 (c. 26). Section 21 does not apply to internal drainage boards.

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