Section 21: Accounting practices, Local Government Act 2003

The Secretary of State may by regulations make provision about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.

The Secretary of State may issue guidance about the accounting practices to be followed by a local authority, in particular with respect to the charging of expenditure to a revenue account.

A local authority must have regard to any guidance issued to it under subsection (1A).

In any enactment to which this subsection applies, reference to proper practices, in relation to accounts of a local authority, is to those accounting practices—

which the authority is required to follow by virtue of any enactment, or

which are contained in a code of practice or other document which is identified for the purposes of this provision by regulations made by the Secretary of State.

In the event of conflict between practices falling within paragraph (a) of subsection (2) and practices falling within paragraph (b) of that subsection, only those falling within paragraph (a) are to be regarded as proper practices.

Subsections (2) and (3) apply to any enactment contained in—

this Act,

any Act passed after or in the same Session as this Act,

the Local Government and Housing Act 1989 (c. 42),

the Local Government Finance Act 1992 (c. 14),

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the Greater London Authority Act 1999 (c. 29), and

subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) whenever made.

The power under subsection (2)(b) is not to be read as limited to the identification of an existing document.

In this section, "local authority" includes—

a parish council,

a parish meeting of a parish which does not have a separate parish council,

a community council,

a Passenger Transport Executive,

the London Waste and Recycling Board,

charter trustees (within the meaning of the Local Audit and Accountability Act 2014),

a port health authority for a port health district that is wholly in England,

a conservation board established by order of the Secretary of State under section 86 of the Countryside and Rights of Way Act 2000,

a chief constable for a police force for a police area in England,

the Commissioner of Police of the Metropolis,

an internal drainage board for an internal drainage district—

wholly in England, or

partly in England and partly in Wales, and

any other person or body which for the time being is a relevant authority for the purposes of the Local Audit and Accountability Act 2014 and—

is not listed in paragraphs (a) to (k) or section 23(1),

is not a health service body (within the meaning of that Act),

is not specified in regulations under section 23(2), and

does not fall within a class of bodies so specified.

Section 21: Accounting practices

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