§ Mr. MillsTo ask the Secretary of State for the Environment when he plans to implement the proposals contained in the consultative document on capital accounting requiring local authorities to maintain a comprehensive inventory of assets.
82W
§ Mr. GummerI assume that my hon. Friend is referring to the consultative implementation manual, "Capital Accounting in Local Authorities—The Way Forward", published by the Chartered Institute of Public Finance and Accountancy, the Association of County Councils, the Association of District Councils, and the Association of Metropolitan Authorities. This document is the responsibility of the bodies by which it was published and its implementation is a matter for the local authorities to whom its recommendations are addressed. I am sympathetic to the general approach set out in the manual.