Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006

Explanatory Note

(This note is not part of the Regulations)

These Regulations are made under Article 24 of the Local Government (Northern Ireland) Order 2005 (the 2005 Order). They make provision with respect to the accounts and audit of local government bodies whose accounts are required to be audited in accordance with Part II of the 2005 Order.

Regulation 3 makes provision in respect of the accounting records and control systems that are to be kept by the local government bodies to which these Regulations apply.

Regulation 4 makes provision for the chief financial officer of a local government body to prepare a statement of accounts for each financial year in the form directed by the Department of the Environment (the Department) The regulation also requires the chief financial officer to sign, date and certify the statement of accounts and deliver to the Department, within such period after the expiration of the financial year as the Department direct, such number of copies of the statement of accounts as the Department directs.

Regulation 5 makes provision in respect of the approval and signing of the statement of accounts by a local government body and lays down procedures for occasions when the statement of accounts cannot be agreed.

Regulation 6 makes provision for a local government body to publish its statement of accounts not later than 31st October immediately following the end the financial year. The statement of accounts is to be published, together with any certificate, opinion or report issued, given or made by the local government auditor, or, in the case where publication takes place prior to the conclusion of an audit and no such opinion has been given, a declaration and an explanation of the fact the auditor has given no opinion.

Regulation 7 requires a local government auditor to appoint a date on or after which an interested person (i.e. a local elector, a person liable for rates in the district of the local government body or a representative of those persons) may exercise his rights under Articles 17(2) and 18(1) of the 2005 Order. Article 17(2) provides that an interested person is entitled to question the auditor about the accounts and Article 18(1) provides that he may attend before the auditor and make objections regarding the accounts.

Regulation 8 requires that a local government body must make its accounts and other documents available for public inspection for 20 working days before the date appointed by the local government auditor under regulation 7.

Regulation 9 provides that the accounts and other documents made available for public inspection shall not be altered after they have been made available, except with the consent of the auditor.

Regulation 10 requires a local government body to publish a notice about matters relating to the right of public inspection of accounts and other documents. The notice must be published public at least 14 days before the start of the period during which the accounts and other documents are to be made available pursuant to regulation 8.

Regulation 11 makes provision in respect of the contents of any written notice of a proposed objection that an interested person must give the local government auditor.

Regulation 12 provides that, after the conclusion of an audit, a local government body must publish a notice advising that the audit of its accounts has been concluded and that its accounts are available for inspection by members of the public.

Regulation 13 makes provision in respect of the publication of the annual audit letter that a local government body receives from the local government auditor.

Regulation 14 requires that, prior to the publication of the notice referred to in regulation 12, a joint committee must give each of its constituent councils a copy of the local government auditor’s report and its statement of accounts.

Regulation 15 makes provision relating to the notice that must be given by a local government body in the event that the Department directs a local government auditor to hold an extraordinary audit of the accounts of that body.

Regulation 16 declares that the contravention of certain regulations is an offence and provides that the penalty for any such contravention shall not exceed a fine of level 3 on the standard scale on summary conviction, as provided for by Article 24(3) of the 2005 Order.