
1 

(1) These Regulations may be cited as the Accounts and Audit (Amendment) (England) Regulations 2001 and shall come into force on 23rd October 2001.
(2) These Regulations extend to England only.
2 
In regulation 2(1) of the Accounts and Audit Regulations 1996 (“the 1996 Regulations”), in the definition of “relevant body” there is inserted after “health service body” the words “, a local probation board”.
3 

(1) Regulation 6(3) of the 1996 Regulations is amended as follows.
(2) There is inserted after sub-paragraph (b)—“
(ba) The Greater London Authority;
(bb) a functional body;
(bc) the London Pensions Fund Authority;”.
(3) There is inserted after sub-paragraph (h)—“
(ha) the Greater London Magistrates Courts Authority.”.
(4) Sub-paragraph (k) is omitted.
4 
After regulation 6 of the 1996 Regulations there is inserted—“
6A 
The summary statement of accounts which the Greater London Authority (“the Authority”) is required to prepare by section 134 of the Greater London Authority Act 1999 shall be prepared in accordance with proper practices and shall include—
(a) a summary of the income and expenditure of the Authority;
(b) a summary of the income and expenditure of each of the functional bodies and the London Pensions Fund Authority;
(c) a summary of the capital expenditure of the Authority; and
(d) a summary of the capital expenditure of each of the functional bodies and the London Pensions Fund Authority.”
5 
In regulation 7 of the 1996 regulations, in paragraphs (3) and (4), for “£5000” substitute “£50,000”.
6 
After Regulation 16 of the 1996 Regulations there is inserted—“
16A 
As soon as reasonably possible after it is received a relevant body shall—
(a) publish the annual audit letter received from the auditor; and
(b) keep copies available for purchase by any person on payment of such sum as the relevant body may reasonably require.”
Signed by the authority of the Secretary of State for Transport, Local Government and the Regions
Alan Whitehead
Parliamentary Under Secretary of State,
Department for Transport, Local Government and the Regions
25th September 2001