PART 3Published accounts and audit – Category 1 authorities
Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities10
C11
F1Subject toF9paragraphs (4) to (4C)F13, a Category 1 authority must, after approving the statement of accounts in accordance with regulation 9(2) but not later than 31st July of the financial year immediately following the end of the financial year to which the statement relates, publish (which must include publication on the authority's website)—
a
the statement of accounts together with any certificate or opinion, entered by the local auditor in accordance with section 20(2) of the Act;
b
the annual governance statement approved in accordance with regulation 6(2); and
c
the narrative statement prepared in accordance with regulation 8.
2
F3Subject toF10paragraphs (5) to (6B)F14, where an audit of accounts has not been concluded before the date specified in paragraph (1) an authority must—
a
publish (which must include publication on the authority's website) as soon as reasonably practicable on or after that date a notice stating that it has not been able to publish the statement of accounts and its reasons for this; and
b
comply with paragraph (1) as if for “but not later than 31st July of the financial year immediately following the end of the financial year to which the statement relates” there were substituted “
as soon as reasonably practicable after the receipt of any report from the auditor which contains the auditor's final findings from the audit which is issued before the conclusion of the audit
”
.
3
Where documents are published under paragraph (1) an authority must—
a
keep copies of those documents for purchase by any person on payment of a reasonable sum; and
b
ensure that those documents remain available for public access for a period of not less than five years beginning with the date on which those documents were first published in accordance with that paragraph.
F24
Paragraph (1) applies in relation to the publication of documents relating to the financial year beginning in 2019 as if for “31st July” there were substituted “30th November”.
F54A
Paragraph (1) applies in relation to the publication of documents relating to F11the financial year beginning in 2020 as if for “31st July” there were substituted “30th September”.
F74B
Paragraph (1) applies in relation to the publication of documents relating to the financial year beginning in 2021 as if for “31st July” there were substituted “30th November”
.
4C
Paragraph (1) applies in relation to the publication of documents relating to the financial years beginning in 2022, 2023, 2024, 2025, 2026 and 2027 as if for “31st July” there were substituted “30th September”
.
F45
Paragraph (2)(b) applies in relation to the audit of accounts relating to the financial year beginning in 2019 as if for ““but not later than 31st July” there were substituted ““but not later than 30th November”.
F66
Paragraph (2)(b) applies in relation to the audit of accounts relating to F12the financial year beginning in 2020 as if for “but not later than 31st July” there were substituted “but not later than 30th September”.
F86A
Paragraph (2)(b) applies in relation to the audit of accounts relating to the financial year beginning in 2021 as if for “but not later than 31st July” there were substituted “but not later than 30th November”
.
6B
Paragraph (2)(b) applies in relation to audit of accounts relating to the financial years beginning in 2022, 2023, 2024, 2025, 2026 and 2027 as if for “but not later than 31st July” there were substituted “but not later than 30th September”
.