Search Legislation

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

What Version

 Help about what version

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Declaration of remuneration

7.  After regulation 7 insert—

Declaration of remuneration

7A.(1) The statement of accounts required by regulation 7(1) must be accompanied by a note of–

(a)except in relation to persons to whom paragraph (b) applies, the number of employees or police officers in the year to which the accounts relate whose remuneration fell in each bracket of a scale in multiples of £5,000 starting with £60,000;

(b)the remuneration, set out according to the categories listed in paragraph (3), by the local government body during the relevant financial year of—

(i)senior employees, or

(ii)relevant police officers,

in respect of their employment by the local government body or in their capacity as a police officer, whether on a permanent or temporary basis.

(2) The persons whose remuneration is to be noted under paragraph (1)(b) must be identified by way of job title only, except that those persons whose salary is £150,000 or more per year must also be identified by name.

(3) The categories are:

(a)the total amount of salary, fees or allowances paid to or receivable by the person;

(b)the total amount of bonuses paid to or receivable by the person;

(c)the total amount of sums paid by way of expenses allowance that are chargeable to United Kingdom income tax, and were paid to or receivable by the person;

(d)the total amount of any compensation for loss of employment paid to or receivable by the person, and any other payments made to or receivable by the person in connection with the termination of their employment by the local government body, or, in the case of a relevant police officer, the total amount of any payment made to a relevant police officer who ceases to hold office before the end of a fixed term appointment;

(e)the relevant body’s contribution to the person’s pension;

(f)the total estimated value of any benefits received by the person otherwise than in cash that do not fall within (a) to (d) above, are emoluments of the person, and are received by the person in respect of their employment by the local government body or in their capacity as a police officer; and

(g)in relation to relevant police officers, any payments, whether made under the Police Regulations 2003(1) or otherwise, which do not fall within (a) to (f) above.

(4) In this regulation—

  • “contribution to the person’s pension” means an amount to be calculated as follows—

    (a)

    in relation to contributions to the local government pension scheme established under section 7 of the Superannuation Act 1972(2), the sum of—

    (i)

    the common rate of employer’s contribution specified in a rates and adjustments certificate prepared under regulation 36 (actuarial valuations and certificates) of the Local Government Pension Scheme (Administration) Regulations 2008(3), being the amount appropriate for that body calculated in accordance with the certificate and regulation 39(4) (employer’s contributions) of those Regulations, multiplied by the person’s pensionable pay; and

    (ii)

    if applicable, the appropriate sum within the meaning of regulation 40(4) (employer’s payment following resolution to increase membership or award additional pension) of those Regulations;

    (b)

    in relation to contributions to the firefighters' pension scheme established under the Fire Services Acts 1947 and 1959(5), the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraph G2(3) and (4) of Schedule 2 to the Firemen’s Pension Scheme Order 1992(6), multiplied by the person’s pensionable pay;

    (c)

    in relation to contributions to the firefighters' pension scheme established under the Fire and Rescue Services Act 2004(7), the percentage of the aggregate of the pensionable pay calculated for the purposes of paragraphs (2) and (3) of Rule 2 of Part 13 of Schedule 1 to the Firefighters' Pension Scheme (Wales) Order 2007(8), multiplied by the person’s pensionable pay;

    (d)

    in relation to contributions to police pension schemes established under the Police Pensions Regulations 1987(9) or the Police Pensions Regulations 2006(10), the percentage of pensionable pay specified in regulation 5(1) of the Police Pension Fund Regulations 2007(11), multiplied by the person’s pensionable pay;

  • “employee” includes a holder of an office under the local government body, but does not include a person who is an elected councillor, and “employment” is to be construed accordingly;

  • “relevant police officer” means—

    (a)

    in relation to a police force maintained under section 2 of the Police Act 1996(12), the chief constable, and

    (b)

    any other senior police officer whose salary is £150,000 per year or more;

  • “remuneration” means all amounts paid to or receivable by a person, and includes sums due by way of expenses allowance (so far as those sums are chargeable to United Kingdom income tax), and the estimated money value of any other benefits received by an employee otherwise than in cash;

  • “senior employee” means an employee whose salary is £150,000 or more per year, or an employee whose salary is £60,000 or more per year (to be calculated pro rata for an employee employed for fewer than the usual full time hours for the local government body concerned) who falls within at least one of the following categories—

    (a)

    a person employed by a local government body to which section 2 of the Local Government and Housing Act 1989(13) applies who—

    (i)

    has been designated as head of paid service under section 4 of that Act;

    (ii)

    is a statutory chief officer within the meaning of section 2(6)(14) of that Act; or

    (iii)

    is a non-statutory chief officer within the meaning of section 2(7) of that Act;

    (b)

    the person who is the head of staff for any local government body to which section 4 of the Local Government and Housing Act 1989 does not apply; or

    (c)

    a person who has responsibility for the management of the local government body to the extent that the person has power to direct or control the major activities of the body (in particular activities involving the expenditure of money), whether solely or collectively with other persons; and

  • “senior police officer” means a member of a police force holding a rank above that of superintendent..

(4)

Regulation 40 was substituted by S.I. 2009/3150.

(5)

1947 c. 41 and 1959 c. 44. Both these Acts have been repealed by the Fire and Rescue Services Act 2004 (c. 21) which contained savings in respect of pension schemes established under them.

(6)

S.I. 1992/129. Paragraphs G2(3) and (4) were inserted by article 2 of, and paragraph 39(b) of Schedule 1 to, the Firefighters' Pension Scheme (Wales) (Amendment) Order 2007 (S.I. 2007/1074) (W.112). Article 4 of the Fire and Rescue Services Act 2004 (Firefighters' Pension Scheme (Wales) Order 2004 (S.I. 2004/2918) (W.257) changed the name of the scheme from “Firemen’s Pension Scheme” to “Firefighters' Pension (Wales) Scheme”.

(11)

S.I. 2007/1932. Regulation 5(1) was amended by regulations 42 and 46 of the Police Pensions (Amendment) Regulations 2008 (S.I. 2008/1887).

(14)

Section 2(6) was amended by section 18 of, and Schedule 2 to, the Children Act 2004 (c. 31); section 582 of, and Schedule 37 to, the Education Act 1996 (c. 56); and section 127 of the Greater London Authority Act 1999 (c. 29). It was also partially repealed by section 180 of, and Schedules 13 and 14 to, the Local Government etc (Scotland) Act 1994 (c. 39) and section 54 of, and Schedule 2 to, the Fire and Rescue Services Act 2004 (c. 21).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources