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Local Government Act 1985

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72 Accounts and audit.E+W

(1)Each new authority shall keep a fund to be known as the general fund; and all receipts of the authority shall be carried to that fund and all liabilities falling to be discharged by the authority shall be discharged out of that fund.

(2)Accounts shall be kept of receipts carried to, and payments made out of, the general fund.

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)Nothing in subsection (1) above shall be construed as requiring or authorising an authority to apply or dispose of the surplus revenue arising from any undertaking carried on by it otherwise than in accordance with any enactment or instrument applicable to the undertaking.

[F2(5)Any reference in this section to a new authority includes a reference to—

(a)[F3the London Fire Commissioner;]

(b)a sub-national transport body established under section 102E of the Local Transport Act 2008;

(c)a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009.]

[F4(d)a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023.]

Textual Amendments

F1S. 72(3) repealed (11.9.1988) by 1998 c.18, ss. 54(3), 55(2), Sch. 5

F2S. 72(5) substituted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), s. 25(2), Sch. 5 para. 7

F3S. 72(5)(a) substituted (31.1.2017 for specified purposes, 1.4.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 2 para. 71; S.I. 2018/227, reg. 4(c)

Modifications etc. (not altering text)

C1S. 72(1)(2)(4) amended by S.I. 1985/1884, art. 9(1)

C2S. 72(1)(2)(4) modified by S.I. 1987/2110, art. 2(2), Sch. 1 para. 7(g)

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