Local Authority Accounts
Under the Audit Act 2006 and the Accounts and Audit Regulations 2013, every Local Authority, Joint Board and Joint Committee is required to nominate an officer (following approval by the Department of Infrastructure) to carry out the role of Responsible Financial Officer, whose duty it is to ensure robust financial management systems are in place.
All Local Authorities, Boards, Committees and Burial Authorities are required to produce annual accounts which are prepared and inspected in accordance with the Audit Act 2006.
Legislation and Forms
- Examiner Treasury Approval Form (word version)
- Examiner Treasury Approval Form (pdf version)
- Treasury Local Government Directions 2016
- Accounts and Audit (Amendment) Regulations 2016
- Accounts and Audit Regulations 2013 - these Regulations should be read in conjunction with the Accounts and Audit Amendment Regulations 2016 above.
- Audit Act 2006
- Statement of Recommended Practice 2007 (SORP) - Part 1 and Part 2
(due to its size, this document has been broken down into Part 1 (Chapters 1 - 4) & Part 2 (Chapters 5 - 8)
- Burials Act 1986
Annual Accounts Report for Tynwald
Each year, the Department lays before Tynwald a report on the accounts of Local Authorities, Burial Authorities, Elderly Persons' Housing Committees and Joint Boards.
The latest report, laid before Tynwald in March 2017, can be viewed here. Please note that the report contains extracts from the accounts of those bodies listed.
Should you wish to view the full set of accounts listed in the report, please contact the Tynwald Library (Legislative Buildings, Finch Road, Douglas, IM1 3PW, Tel: +44 1624 685520) who have been provided with a copy of all the accounts.