§ Sir Hugh RossiTo ask the Secretary of State for the Environment how many local authorities have failed to comply with their statutory requirements to make up and balance their accounts within six months of the end of each financial year by more than(a) six months, (b) 12 months, (c) 18 months, (d) two years, (e) three years and (f) four years in arrears.
§ Mr. David HuntSuch information is not held by the Department or centrally by the Audit Commission. However, the Audit Commission's 1987–88 report showed that 80 local authorities had not published their 1986–87 accounts by 31 December 1987, and of those, 45 had still not published by mid-March 1988. The Audit Commission's 1988–89 report showed that 32 local authorities had not published their 1987–88 accounts by 31 December 1988 and, of those, 12 had still not published by June 1989.
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Title Date of issue Response required by Non-Domestic Rating Local Rating Lists and Cross-Boundary Property Regulations 31 January 1989 28 March 1989 Non-Domestic Rating: Transition 16 February 1989 14 April 1989 Valuation of Composite Hereditaments 20 February 1989 14 April 1989 Local Non-Domestic Rate (Collection and Enforcement) Regulations 1989 21 February 1989 24 April 1989 Payments into the Non-Domestic Rate Pool 20 March 1989 12 May 1989 Valuation for Rating (Mines and Quarries) Regulations 1989 23 March 1989 19 May 1989 Rating Lists: Alterations and Appeals 28 March 1989 26 May 1989 Non-Domestic Rating: Decapitalisation Rate 3 April 1989 19 May 1989 Discretionary Rate Relief 4 April 1989 26 May 1989 Rating Valuation of Public Utilities 14 July 1989 12 September 1989 Duty of Charging Authorities to Consult 28 July 1989 22 September 1989 Unoccupied Property Rates 25 September 1989 31 October 1989 Central Rating Lists and the Prescription of Rateable Values 4 October 1989 6 November 1989 Rate Demand Notice and Accompanying Information 4 October 1989 6 November 1989 Charging Authority's Duty to Supply Information to the VO 4 October 1989 6 November 1989 Leisure Caravan Parks 20 October 1989 18 November 1989 Valuation and Community Charge Tribunal Regulations: Consultation Paper on Amendments to Cover Non-Domestic Rating Appeals 27 October 1989 24 November 1989 Precepts and Levies Draft Collection Fund Regulations 30 August 1989 20 October 1989 General Provisions for Levying Bodies 18 October 1989 10 November 1989 Grant Revenue Support Grant 1990–91 6 November 1989 4 December 1989 Capital Finance Revised Block Borrowing Approval 14 February 1989 16 March 1989 Specific Grants on Loan Charges 14 April 1989 19 May 1989 Further paper on specific grants on Loan charges 25 August 1989 29 September 1989 ERDF Grants 25 September 1989 No date given Costs of credit arrangements 10 October 1989 3 November 1989 Regulations to be made under Part IV of the Local Government and Housing Bill 18 October 1989 17 November 1989 Approval Investments 19 October 1989 24 November 1989 Further Proposals for Regulations 24 October 1989 17 November 1989
§ Sir Hugh RossiTo ask the Secretary of State for the Environment what steps are open to him in respect of local authorities which have failed to comply with their statutory requirements to make up and balance their accounts within six months of the end of each financial year; and what such steps he has taken.
§ Mr. David HuntAny person failing without reasonable excuse to comply with the statutory requirements is liable to prosecution. The auditor is best placed to judge whether such legal action would be warranted or be likely to succeed.