The Accounts and Audit Regulations 1996

means the auditor appointed under section 12(1) of the 1982 Act in relation to any accounts of a relevant body;

has the meaning given by section 2(2) of the 1988 Act;

means a notice published in one or more local newspapers circulating in the area of the relevant body;

means any local authority for the time being entitled to appoint members of the committee, board or authority in question;

means a body whose accounts are required to be audited in accordance with Part III of the 1982 Act other than a health service body or a Passenger Transport Executive;

means a council which is affected by an order (a “a reorganisation order”) made under section 17 of the Local Government Act 1992 and in respect of which the reorganisation date is on or after 1st April 1997;

means all amounts paid to or receivable by an employee 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.

means the record of receipts and payments prepared in accordance with regulation 7(4) together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if the notice is displayed prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date when the notice is first displayed the auditor has given no opinion.

means—

means a defined activity mentioned in section 2(2)(j) (legal services), (k) (construction and property services), (1) financial services, (m) information technology services, or (n) personnel services of the 1988 Act and, in relation to financial services includes the“specified work” and the “determination work”, both as defined in regulation 2 of the Local Government Act 1988 (Competition) (Financial Services) (England) Regulations 1995;

means an activity (other than a specified activity) in the nature of a support service.

means the Local Government Act 1972;

means the Local Government Finance Act 1982;

means the Local Government Act 1988;

means the Audit Commission for Local Authorities and the National Health Service in England and Wales;

means any day other than a Saturday or Sunday or a day which is a bank holiday in England and Wales.