Clause 3 - General requirements for accounts

Part of Local Audit and AccountabilityBill [Lords] – in a Public Bill Committee at 2:45 pm on 5 November 2013.

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Photo of Brandon Lewis Brandon Lewis The Parliamentary Under-Secretary for Communities and Local Government 2:45, 5 November 2013

That is a fair point. Nobody is suggesting that the power has been used in any great way, but it does give the flexibility for authorities to use it if necessary. As I think the hon. Gentleman said in his opening remarks, some authorities might well need a change of year if there is a change of authorities and one is taking over from the other. The power has not been used often, and we do not expect that to change. I see no reason why it would be any different in future. However, it has an important function. If an existing body is wound up or absorbed into another body on a date other than 31 March, the body will need to produce accounts for its final period, or a body may be established on a date other than 1 April, and accounts will be needed for its initial period to 31 March.