Local Government, England Citation, commencement and application 1 1 These Regulations may be cited as the Accounts and Audit (Amendment) (England) Regulations 2009 and shall, save for regulation 5, come into force on 31st March 2009. 2 Regulation 5 shall come into force on 1st April 2009, and shall have effect in relation to accounts for the year beginning on that date and for subsequent years. 3 These Regulations apply in relation to England only . Amendment of the Accounts and Audit Regulations 2003 2 The Accounts and Audit Regulations 2003 are amended as set out in regulations 3 to 8. Interpretation and application 3 In regulation 2(1) (interpretation and application) omit the words “, other than parish councils subject to any of the duties under Part 1 of the Local Government Act 1999 (best value authorities),” from the definition of “smaller relevant body”. Internal drainage boards 4 After regulation 7A (passenger transport executives) insert the following regulation— Internal drainage boards 7B For each year ending on or after 31st March 2009, an internal drainage board shall charge to a revenue account an amount equal to the retirement benefits payments and contributions to pension funds which are payable for that year in accordance with— a the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 ; and b the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000 or the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2006 . . Signing and approval of statements of accounts 5 In regulation 10 (signing and approval of statements of accounts etc ) for paragraph (2) substitute— 2 Before the approval referred to in paragraphs (3) and (4) is given, the responsible financial officer of a relevant body shall— a in the case of a smaller relevant body which has prepared a record of receipts and payments, sign and date that record, and certify that it properly presents that body’s receipts and payments for the year to which the record relates; b in the case of any other smaller relevant body, sign and date the income and expenditure account and statement of balances, and certify that they present fairly the financial position of the body at the end of the year to which they relate and that body’s income and expenditure for that year; c in the case of any other relevant body, sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body’s income and expenditure for that year. . Publication of income and expenditure account and receipts and payments 6 In regulation 12(1) (publication of income and expenditure account and receipts and payments) omit the words “of that meeting”. Written notice of proposed objection 7 In regulation 17 (written notice of proposed objection)— a omit “proposed” from the heading; and b in paragraph (1)— i for “a proposed” substitute “an”; and ii for “proposes to rely” substitute “relies”. Extraordinary audit 8 In regulation 21 (extraordinary audit) omit the words “attend before the auditor and”. Signed by authority of the Secretary of State for Communities and Local Government John Healey Minister of State Department for Communities and Local Government 3rd March 2009