Local Government (Financial Reporting and Prudence) Regulations 2014

Part 2 Financial prudence

9 Local authority must disclose performance in relation to benchmarks

(1)

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

(2)

Each disclosure statement must—

(a)

contain the information required by these regulations; and

(b)

be in the same format as the disclosure statement in—

(i)

Schedule 4, for an annual plan:

(ii)

Schedule 5, for an annual report:

(iii)

Schedule 6, for a long-term plan.