
1 
These Regulations may be cited as the Local Government (Accounts and Audit) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020 and shall come into operation on 30th June 2020.
2 
The Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015 shall be amended in accordance with regulations 3 and 4.
3 
In regulation 8 (signing, approval and publication of statement of accounts)—
(a) at the beginning of paragraph (2), insert “Subject to paragraph (7),”;
(b) in paragraph (3) for “paragraph (4)” substitute “paragraphs (4) and (8)”; and
(c) after paragraph (6) insert—“
(7) Paragraph (2) applies in relation to the signing, dating and certifying of the statement of accounts relating to the financial year beginning in 2019 as if for “30th June” there were substituted “31st August”.
(8) Paragraph (3) applies in relation to the publication of documents relating to the financial year beginning in 2019 as if for “no later than 30th September” there were substituted “no later than 31st December”.”.
4 
In regulation 10 (signing, approval and publication of statement of accounts)—
(a) at the beginning of paragraph (2), insert “Subject to paragraph (7),”;
(b) in paragraph (3) for “paragraph (4)” substitute “paragraphs (4) and (8)”; and
(c) after paragraph (6) insert—“
(7) Paragraph (2) applies in relation to the signing, dating and certifying of the statement of accounts relating to the financial year beginning in 2019 as if for “30th June” there were substituted “31st August”.
(8) Paragraph (3) applies in relation to the publication of documents relating to the financial year beginning in 2019 as if for “no later than 30th September” there were substituted “no later than 31st December”.”.
Sealed with the Official Seal of the Department for Communities on 29th June 2020
Anthony Carleton
A senior officer of the Department for Communities
