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Accounts and Audit (Wales) (Amendment) Regulations 2007

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Welsh Statutory Instruments

2007 No. 388 (W.39)

LOCAL GOVERNMENT, WALES

Accounts and Audit (Wales) (Amendment) Regulations 2007

Made

13 March 2007

Coming into force

1 March 2007

The National Assembly for Wales, in exercise of the powers conferred upon it by sections 39 and 58 of the Public Audit (Wales) Act 2004(1), and after consulting in accordance with section 39(2) of that Act, the Auditor General for Wales, such associations of local authorities as appear to it to be concerned and such bodies of accountants as appear to it to be appropriate hereby makes the following Regulations—

Title, commencement and application

1.—(1) The title of these Regulations is the Accounts and Audit (Wales) (Amendment) Regulations 2007 and they come into force on 1 March 2007.

(2) These Regulations apply in relation to Wales.

Amendment of the Accounts and Audit (Wales) Regulations 2005

2.  For paragraph (1) of Regulation 7 (Statement of accounts) of the Accounts and Audit (Wales) Regulations 2005(2) substitute—

“(1) A body to which paragraphs (3) and (4) apply must prepare in accordance with proper practices in relation to accounts a statement of accounts for each year, prefaced by an explanatory foreword, which must include such of the following accounting statements as are relevant to the functions of the body—

(a)housing revenue account;

(b)firefighters' pension fund, if any

(c)any other statements relating to each and every other fund in relation to which the body is required by any statutory provision to keep a separate account.”.

Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998(3)

D. Elis-Thomas

The Presiding Officer of the National Assembly

13 February 2007

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Accounts and Audit (Wales) Regulations 2005 (“the 2005 Regulations”).

These Regulations make provisions with respect to certain of the bodies to which the 2005 Regulations apply and regarding proper practices in relation to accounts with reference to section 21(2) of the Local Government Act 2003.

Regulation 2 deletes some of the provisions listed in regulation 7(1) of the 2005 Regulations and adds a reference to the firefighters' pension fund.

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