The
Accounts and Audit Regulations 2003
The
regulations were amended in 2009, compelling councils and police authorities to
disclose (for the first time in 2010) payments to highest earning staff.
Regulation
7 requires councils and police authorities to attach a note to the accounts, giving
details of (total) amounts paid to any council chief executive or chief constable
receiving more than £150,000 per annum, in several sub-categories.
These
are: (1) salary, fees and allowances;
(2) bonuses; (3) expenses; (4) severance
payments; (5) pensions, and; (6) any other financial benefits.
This rule
covers those senior officers classed as 'head of paid service', 'statutory chief
officer' or 'chief constable' or any other senior police officer above the rank
of superintendent whose total financial remuneration exceeds £150,000 per
annum.
The new regulation also requires councils and police authorities
to list (by job title but not by name) all employees receiving more than £50,000
per annum.
However a council or police
authority can withold details of payments to chief constables and chief executives
(for this year only), providing the relevant employment contracts contain valid
confidentiality clauses, in force before 1 April 2010.
The regulations
therefore discourage any new confidentiality deals being struck after 1 April
2010, for staff earning more than £150,000 (or an equivalent pro-rata income
for part-time senior officers, worth more than £50,000 per annum).
The
amended statute makes it clear that councils and police authorities can not treat
elected councillors as 'employees', and thereby deny taxpayers access to expenses
claims or other financial payments to elected councillors.
Section 14 of
this Statutory Instrument sets the period of public inspection of the accounts
to 20 working days. Local authorities must give 14 (working) days' notice of the
inspection period.
Regulation 15 restricts councils from altering any
accounts and documents, once the public inspection period is underway. Regulation
16 requires councils to publish details of where and when the accounts may be
inspected.
The Statutory Instrument makes it an offence for anyone to breach
these regulations.
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