Local Government (Financial Reporting and Prudence) Regulations 2014

Part 2 Financial prudence

9 Local authority must disclose performance in relation to benchmarks


A local authority must include a disclosure statement in its annual plan, annual report, and long-term plan.


Each disclosure statement must—


contain the information required by these regulations; and


be in the same format as the disclosure statement in—


Schedule 4, for an annual plan:


Schedule 5, for an annual report:


Schedule 6, for a long-term plan.