The Local Government (Boundary Changes) Regulations 2018

Transitional responsibility for preparation of final accounts, etc.

22.—(1) During the transitional period, steps for the preparation of the final accounts of a predecessor council—

(a) shall be taken by the shadow authority; and

(b) except as mentioned in paragraph (7), shall not be taken by or on behalf of the predecessor council.

(2) The 2015 Regulations shall have effect for the purposes of paragraph (1) as if in regulation 7 (statement of accounts for Category 1 authorities)—

(a) in paragraph (1) the reference to an authority were a reference to the shadow authority and not to any of the predecessor councils;

(b) in paragraphs (2) and (5) the reference to an authority were a reference to a predecessor council and not to the shadow authority.

(3) The section 151 officer of the shadow authority shall direct and supervise the taking of the steps referred to in paragraph (1) and such other steps as may reasonably be required to further the efficient and timely closure of the predecessor council’s final accounts.

(4) The section 151 officer must as soon as reasonably practicable prepare and implement a plan for the taking of the necessary steps.

(5) The closure plan must include—

(a) a timetable for the taking of the necessary steps; and

(b) a statement of the resources which, in the section 151 officer’s opinion, are required to further the efficient and timely closure of the predecessor council’s final accounts.

(6) The section 151 officer must keep the closure plan under review and, if necessary, amend it.

(7) The predecessor council and its officers must assist and co-operate with the section 151 officer in the discharge of the functions of that officer under this regulation.

(8) In this regulation—

“closure plan” means the plan required by paragraph (4); and

“necessary steps” means the steps referred to in paragraph (3).