TERMS OF REFERENCE: and Borough Council

Financial Audit Services: On behalf of the Local Government Auditor and the Audit Office (NIAO)

TERMS OF REFERENCE: Lot 2 Financial Audit of Borough Council

1. BACKGROUND INFORMATION

1.1 2015-16 will be the first year that the Local Government (Boundaries) Act (NI) 2012 takes effect. This means that two previously separate Councils – and Newtownabbey Borough Council - have joined to form one new Council called Antrim and Newtownabbey Borough Council. 1.2 Background information on the former Councils, including the most recent financial statements, can be found at http://www.antrimandnewtownabbey.gov.uk/ . 1.3 The Department of the Environment (DoE) is the government department responsible for local government in Northern Ireland. The main primary legislation governing the activities of councils is the Local Government (Northern Ireland) Act 1972, as amended by subsequent legislation, such as the Local Government (Northern Ireland) Order 2005, the Local Government Finance Act (Northern Ireland) 2011 and Local Government (Northern Ireland) Act 2014. Other key pieces of legislation are listed in Annex D. 1.4 In terms of the reporting timetable, the financial year end for Antrim and Newtownabbey Borough Council will be 31 March. Under the Local Government (Accounts and Audit) Regulations (NI) 2015 the chief financial officer must sign the statement of accounts, certifying they present a true and fair view of year end financial position by 30 June. Therefore accounts will be available to audit sometime in June. The audit deadline is prescribed in the Local Government (Accounts and Audit) Amendment Regulations (NI) 2015 as being no later than 30 September. Previous years audit findings 1.5 The last few years’ audits of Antrim and Newtownabbey Borough Councils have received unqualified audit opinions. In addition, there have been no significant issues or major control deficiencies identified in recent years. Internal audit 1.6 Internal Audit services for the new Council are provided by a mix of in-house staff and contracted services. Last year both legacy councils received ‘satisfactory’ assurance opinions on the respective internal control frameworks. Whole of Government Accounts (WGA) 1.7 Antrim and Newtownabbey Borough Council is a designated body for Whole of Government Accounts (WGA) purposes. The level of detail required by NIAO is determined by the relative size of the entity (as defined by Department of Finance and Personnel (DFP)/HM Treasury criteria). Although Councils have been below the audit threshold in the last few years, the audit of consolidation packs should be incorporated into year end procedures.

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Related parties 1.8 Related entities include the Council’s sponsor department (DoE) and a range of community based organisations in receipt of grant from the Council. The Council may also participate in joint committees involving other council districts. 1.9 All subsidiary bodies falling within the remit of DoE may also have the potential to be related parties. These will need to be considered on a case by case basis. 1.10 Antrim and Newtownabbey Borough Council members, key management staff (and families and connected businesses) etc. will have to be considered as potential related parties.

2. DELIVERABLES

2.1 The successful tenderer will provide financial audit services for the NIAO. The contract shall cover the audit of the 2015-2016, 2016-2017, 2017-2018 accounts, with the option of extending annually to cover the 2018-2019 and 2019-2020 accounts. 2.2 The audit work for which proposals are invited is confined to:  that leading to an audit opinion on the financial statements of Antrim and Newtownabbey Borough Council and parts noted as audited in the Remuneration Report; and  a review of the Governance Statement of Antrim and Newtownabbey Borough Council The audit work does not include value for money aspects or performance improvement (Part 12 of Local Government (Northern Ireland) Act 2014), although any value for money matters arising as a result of the audit work should be brought to the attention of NIAO. It also does not extend to the audit of the accounts of any bodies funded by the Antrim and Newtownabbey Borough Council. 2.3 The audit work does not include matters relating to the following Articles of the Local Government (Northern Ireland) Order 2005:  Article 6 (1)(d) – proper arrangements to secure economy, efficiency and effectiveness;  Articles 17 and 18 – opportunities of interested persons, to raise with the Local Government Auditor, questions about the accounts and for him/her to consider and decide upon objections received in relation to the accounts;  Article 19 – consideration whether to apply to the court for a declaration that an item of account is contrary to law;  Article 20 – consideration whether there has been a loss or deficiency caused by a failure to account or wilful misconduct;  Article 21 – consideration whether to make an application for judicial review. Statutory responsibility for the above Articles remains with the Local Government Auditor. However, any matters relevant to these Articles should be brought to the attention of the responsible staff in the Northern Ireland Audit Office. 2.4 A timetable showing the dates NIAO expect to have the audit work submitted is attached at Annex A.

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2.5 The selected firm will carry out its work in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board (APB), and report on the results of its audit of the account to the responsible staff in the NIAO. The overall objective of the audit work will be to obtain sufficient and appropriate audit evidence to enable the selected firm to express a shadow opinion to the NIAO in a form similar to that set out in Annex C1. Details of Reporting Requirements are set out in Annex B. 2.6 To meet these objectives the selected firm will, inter alia, seek assurance that:  the financial statements give a true and fair view, in accordance with relevant legal and statutory requirements under the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015 and the relevant Code of Practice on Local Authority Accounting in the ;  the financial statements have been properly prepared in accordance with the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015 and DoE directions issued thereunder; and  the part of the Remuneration Report to be audited has been properly prepared in accordance with DoE directions made under the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015; 2.7 In arriving at their opinion the selected firm will consider the following major points and report specifically on any aspects with which they are not satisfied:  whether Antrim and Newtownabbey Borough Council has kept proper accounting records;  whether the financial statements and the part of the Remuneration Report to be audited are in agreement with the accounting records;  whether they have obtained all the information and explanations which they consider necessary for the purposes of their audit; and  whether the Governance Statement: o reflects compliance with the relevant Code of Practice on Local Authority Accounting in the UK; o complies with proper practices specified by DoE; o is consistent with other information resulting from the audit of the financial statements. 2.8 The selected firm will also be required to read the information contained in the Explanatory Forward and state whether it is consistent with the financial statements. If they become aware of any apparent misstatements or material inconsistencies with the financial statements implications for the audit opinion must be considered. The Engagement Partner will be required to advise that he/she has completed a review of the Explanatory Forward. 2.9 We expect that the firm’s audit team for the assignment will be led by a Partner with day to day responsibility delegated to a Director or Audit Manager. Dependent on an assessment of risk, an

1 The NIAO will notify the firm of any changes to audit certificates as necessary.

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engagement quality control review under ISA 220 may be required for this audit and it will be the firm’s responsibility to carry this out. 2.10 Prior to commencing the examination of each year’s accounts the firm will obtain the approval of the NIAO Assignment Director for the proposed audit strategy. If the audit is considered to be of a higher risk, the partner is expected to meet with the NIAO Director to brief him / her on initial planning assessments and agree the general audit approach prior to formal submission of the audit strategy. This is shown in the liaison timetable at Annex A. The draft audit strategy should be prepared in a format agreed in advance with the NIAO. The audit will not commence until the audit strategy has been approved by the NIAO Assignment Director. Following approval of the strategy, the firm will be required to inform Council staff of the audit approach and underpinning assumptions and present the strategy to the Audit Committee. 2.11 During the audit the partner is expected to keep the NIAO Director informed of any significant matters. The expected liaison is shown in the timetable at Annex A. Firms may propose an alternative (higher or lower) level of liaison if they consider it beneficial or otherwise warranted. 2.12 At the conclusion of the audit, following the firm’s Partner review, the firm’s shadow opinion as to the acceptability of the financial statements for certification by the Local Government Auditor will be forwarded to the responsible NIAO Assignment Director together with a draft, ‘Report to Those Charged with Governance’ and a formal Partner Conformation letter of procedures carried out. In addition, the firm should present its audit findings to the Audit Committee and senior management of Antrim and Newtownabbey Borough Council. 2.13 The draft Report to those Charged with Governance should be prepared in a format agreed in advance with the NIAO. The wording of the draft must be reviewed and agreed by the NIAO before it is issued by NIAO to the Council for management comment. The firm will be responsible for agreeing the factual accuracy of matters raised in the draft Report with the Council senior management. The final Report to those Charged with Governance should be forwarded to the NIAO who will formally issue it to the Council and DoE. 2.14 On receipt of the firm’s opinion and draft Report to Those Charged with Governance an overall scrutiny will be carried out by the NIAO Assignment Director. If the audit is judged to be high risk, the partner will meet with the NIAO Director to brief him / her on the findings and to agree the presentation to the Audit Committee and senior management of the Council. This scrutiny will involve examination of these documents and may also involve examination of the firm’s detailed working papers. The results of this scrutiny will form the basis of the NIAO’s submission of the account for certification by the Local Government Auditor. 2.15 The selected firm will be required to attend meetings with the Audit Committee, some meetings of which will also be attended by NIAO. It is expected, unless otherwise agreed, that in any presentation, the firm will take the lead in discussing the work and findings to the audited body and the Audit Committee. 2.16 Some audited bodies or Audit Committees may require more frequent briefings from their auditors. The firm will adopt the same responsibilities as given above in such situations. The requirement for this is outlined in the timetable at Annex A. 2.17 The selected firm may also be called upon to provide additional information in respect of the Local Government Auditor’s Annual Report on the results of financial audit work, and other ad hoc enquiries. In total, this demand for additional information is not expected to be onerous.

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2.18 The work undertaken by the firm will be subject to the firm’s normal quality assurance procedures. Insofar as any comments made as a result of these procedures impinge upon the work undertaken for the NIAO, they must be drawn to the attention of the NIAO. The work undertaken will also be subject to the NIAO’s quality control procedures, which include the review of the conduct of a sample of completed audits. 2.19 Where required, the NIAO will be permitted to have access to working files or papers produced during the course of the contract. 2.20 The assignment will also require the selected firm to comply with ISA 720A when financial statements accompanied by the auditor’s report are published on the entity’s website. 2.21 The acceptance criteria for this assignment will reflect the delivery of the ‘deliverables’ in accordance with APB International Standards on Auditing (UK and Ireland) and the specified timetable, and the audit approach set out in the successful firm’s proposal.

3. INFORMATION REQUIREMENTS

Total Cost of the audit assignment

3.1 The tender should include a fixed price for the audit of the accounts of Antrim and Newtownabbey Borough Council for each of the three years of the contract, (2015-16 to 2017-18) exclusive of Value Added Tax and also for the two optional years (2018-19 and 2019-20), exclusive of Value Added Tax. 3.2 Please provide a matrix of costs by staff mix and daily/hourly fee rates, together with planned days/hours for each stage of the audit, i.e. planning, transactional testing and completion stages. Prices should be inclusive of expenses but exclusive of VAT. These prices will be variable only if the NIAO agrees that there has been a significant change in work or if the NIAO specifically request additional work. Any changes must be agreed in advance with the NIAO Assignment Director in writing. The tenderer must, therefore, fully assess all risks involved when making their bid. 3.3 The lowest cost bid will be allocated the maximum marks and other bids will be awarded scores on a pro-rata basis. 3.4 In determining the cost of the audit there are certain factors that should be considered. For example, it was noted at paragraph 1.1 that 2015-16 would be the first year when the two legacy Councils will operate as one new Council. Therefore, as the first year of the new organisation there will some work required to audit the new opening balance position and to align accounting policies. 3.5 There are also other impacts from the Local Government Reform agenda that will occur from 2015-16 onwards. These include powers transferring from central government to councils for planning, off-street parking, community urban regeneration programmes, community development, local economic development and local tourism. The transfer will also include spot listing of buildings and greater involvement of local government in local sports decisions. The assets associated with these functions has/will also transfer to councils in due course. The DoE website gives further detail on the Local Government Reform agenda at the following link http://www.doeni.gov.uk/local_government_reform .

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Quality of services

3.6 In evaluating the quality of services offered, the NIAO will evaluate each aspect of quality as follows:

Sub-Criteria Weighting Professional competency and ability to deliver

Tenderers must confirm their status as a registered auditor. Pass/Fail

Tenderers must confirm that they are able to comply with NIAO’s five year Pass/Fail policy for rotation of engagement partners and managers. The policy includes work on previous organisations which have subsequently merged.

Tenderers must confirm that they are capable of fulfilling the Audit Assignment regardless of location. This Audit Assignment may require attendance at a Pass/Fail number of locations within the organisation.

Tenderers must confirm that they are able to comply with the timetable. Pass/Fail Proposed audit approach to the Audit Assignment 20 marks The tender should include:  A description of the proposed approach to the assignment and demonstrate how the intended level of assurance is to be achieved;  Details of the proposed basis for materiality;  Details of the proposed reliance on internal controls and substantive testing procedures, for individual audit areas;  Information to demonstrate that the tenderer has an understanding of public sector accounting and regulatory and corporate governance frameworks, along with a sound general knowledge of issues relevant to the sector; and  A description of the tenderer’s quality assurance arrangements, outlining their arrangements for complying with ISQC 1 and ISA 220.

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Sub-Criteria Weighting Skills and application of relevant experience to the Audit Assignment 15 marks The tender should include:  Details of previous experience of providing similar services which the tenderer may consider relevant to this assignment;  Names of the partner and key members of the team proposed for the assignment and an indication of their relevant knowledge and experience, and how that knowledge and experience will be applied to the Audit Assignment. For more junior staff the number of years of trainee or post-qualification experience should be disclosed;  Information to demonstrate that the proposed members of the audit team staff are trained and suitably qualified to undertake the audit work;  Full details of the tenderer’s training policies and practices and the extent to which these address the requirement to have an understanding of accounting, auditing and corporate governance framework in the public sector. Resources proposed for the Audit Assignment 15 marks The tender should provide details of:  the number of days/hours per grade of staff proposed for each of the main stages of the audit i.e. planning, transactional testing and completion stages; and  the specific role of each of the key members of the proposed audit team.

3.5 The best qualitative scoring bid for each sub-criterion above will be allocated the maximum marks for that sub-criteria and other bids will be awarded scores on a pro-rata basis.

4 CONFLICTS OF INTEREST 4.1 Tenderers should supply information in relation to all existing and proposed contractual links. In order for the NIAO to consider the impact on the firm’s independence of any other work undertaken for the Council or DoE and related bodies as detailed in paragraphs 1.8 to 1.10 above, tenderers must therefore provide a summary of:  details of all existing contractual links between the firm and the audited body which may cause or be perceived to cause a conflict of interest situation to arise – this should include any work carried out during the last two years and any major work on information systems which are still in use within the Council or its parent department and related bodies; and • details of all existing contractual links between the firm and any third party, whose interest may conflict or be perceived to conflict with those of the audited body.

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5 PAYMENT PROFILE

5.1 The following payment profile will operate, unless otherwise agreed with NIAO:  30 per cent on approval of the audit strategy by NIAO;  50 per cent on production of a draft Report to those Charged with Governance and presentation of findings to the Audit Committee / senior management; and  20 per cent on the Local Government Auditor’s signing of the audit certificate and the formal issue of the final Report to those Charged with Governance.

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Annex A TIMETABLE FOR AUDIT WORK 1. Depending on the audit approach adopted and the timetable for preparation of the draft Account by Antrim and Newtownabbey Borough Council, the audit timetable is likely to be along the following lines:

Date Action

January/February* Submission of audit strategy and detailed audit approach for audit to the NIAO.

March NIAO approval of detailed audit approach.

May Review by NIAO of any interim audit work.

30 June Submission of accounts by the Antrim and Newtownabbey Borough Council to NIAO/DOE.

end August Draft Report to those Charged with Governance to NIAO (at least two weeks in advance of the Audit Committee).

September Presentation of draft Report to those Charged with Governance to the Audit Committee.

23 September Shadow opinion, Partner confirmation letter and final signed accounts checked by the firm to be forwarded to NIAO.

30 September Certification of accounts by Local Government Auditor.

* This may be delayed in the first year due to timing of tender Except for the statutory deadlines, these dates may be flexible and it is possible that some may change but the successful contractor will be advised of any change as soon as it is known. The firm should then confirm that it considers that it will be able to meet any new timetable and that this will be at no extra cost (on the basis that the work is unchanged but it is carried out earlier). As part of its overall scrutiny of the audit, and if any major issues arise, NIAO may wish to review interim work.

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2. Within this overall timetable the following meetings are expected to be required.

Date Present Nature of meeting and responsibilities

NIAO December / Pre-planning meeting prior to commencement of Firm January* strategy to discuss potential risks. NIAO January Meeting to discuss strategy. Firm to brief NIAO on Firm /February* main risks identified. NIAO March Presentation of strategy to the Audit Committee. Audit Committee Firm NIAO August Meeting to discuss audit findings following NIAO Firm review of the firm’s working papers. NIAO September Presentation of audit findings to the Audit Audit Committee Committee. The firm will lead on this and will be Firm expected to present any Report/Qualification needed on the accounts

* This may be delayed in the first year due to timing of tender 3. Please refer to Annex B for suggested wording of reports to NIAO.

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Annex B REPORTING ARRANGEMENTS 1. The NIAO has adopted the Auditing Practices Board’s International Standard on Auditing (UK and Ireland), ISA 700: The auditor’s report on financial statements and the guidance contained in Practice Note 10 (Revised): Audit of Financial Statements of Public Sector Bodies in the United Kingdom (Revised) on the application of Auditing Standards to the audit of financial statements of public sector entities in the United Kingdom. 2. The selected firm will be required to give a shadow audit certificate to NIAO at the conclusion of each audit, in a form similar to the one issued by the Local Government Auditor (see Annex C). The audit certificate should be signed by a partner on behalf of the firm. 3. NIAO will notify the firm of any amendments to the audit certificate as and when required. Qualifications and Reports on the Accounts 4. It will be the absolute responsibility of the firm to identify matters that may give rise to qualification or other Report on the account. 5. In accordance with ISA 705: Modifications to the opinion in the independent auditor’s report and Practice Note 10 (Revised), the Local Government Auditor will qualify the audit opinion where: a. there is a scope limitation on the auditors’ examination; b. the auditors disagree with the treatment or disclosure of a matter in the financial statements; c. the effect of a disagreement is so material or pervasive that the financial statements are seriously misleading (adverse opinion); d. the effect of a scope limitation is so material or pervasive that the auditor is unable to form an opinion (disclaimer); or e. there are material financial transactions which are not in compliance with the appropriate authorities. 6. Having formed an opinion on the necessity for qualification, the firm should immediately contact the NIAO to discuss its conclusions. No additional work should be undertaken without the approval of the NIAO. The NIAO reserves the right to investigate any possible qualification in any manner it considers appropriate. This may be achieved within the remit of the existing contract or by way of an additional contract with the firm, a contract with another body, or by direct investigation by the NIAO. 7. When the NIAO reviews the audit, the firm should make available a list of those subjects considered for qualification but not earlier drawn to the NIAO’s attention. Significant issues, such as these, should be communicated to the NIAO at the earliest opportunity during the audit. Annual Report and Accounts 8. The firm is required to ensure that the financial information contained in the Explanatory Forward is consistent with the annual accounts.

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Annex C SHADOW AUDIT OPINION Please find below a model audit certificate for a Local Government account. This will be reviewed annually by the NIAO and you will be provided with our most up to date version for each year of account. INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ANTRIM AND NEWTOWNABBEY BOROUGH COUNCIL I have audited the financial statements of Antrim and Newtownabbey Borough Council [and its group]2 for the year ended 31 March 20XY under the Local Government (Northern Ireland) Order 2005. The financial statements comprise the Movement in Reserves Statement, Comprehensive Income and Expenditure Statement, Balance Sheet, Cash Flow Statement, [together with the Group Accounts]1 and the related notes. The financial statements have been prepared under the accounting policies set out within them.

This report is made solely to the Members of Antrim and Newtownabbey Borough Council in accordance with the Local Government (Northern Ireland) Order 2005 and for no other purpose, as specified in the Statement of Responsibilities.

Respective responsibilities of the Chief Financial Officer and the independent auditor As explained more fully in the Statement of Council’s and Chief Financial Officer’s Responsibilities, the Chief Financial Officer is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view of the income and expenditure and cash flows for the financial year and the financial position as at the end of the financial year. My responsibility is to audit the financial statements in accordance with the Local Government (Northern Ireland) Order 2005 and the Local Government Code of Audit Practice. I conducted my audit in accordance with International Standards on Auditing (UK and Ireland). Those standards require me and my staff to comply with the Auditing Practices Board’s Ethical Standards for Auditors.

Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the Antrim and Newtownabbey Borough Council’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by Antrim and Newtownabbey Borough Council; and the overall presentation of the financial statements. In addition I read all the financial and non-financial information in the Statement of Accounts3 to identify material inconsistencies with the audited financial statements

3 This must be a description of all the information which accompanies the financial statements not limited to the elements on which we give a positive consistency opinion (e.g. including the Governance Statement). If the document containing the financial statements is not called “Statement of Accounts” then the individual titles of each section may need to be spelled out.

12 TERMS OF REFERENCE: Antrim and Newtownabbey Borough Council and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by me in the course of performing the audit. If I become aware of any apparent material misstatements or inconsistencies I consider the implications for my report.

Opinion on financial statements In my opinion:  the financial statements give a true and fair view, in accordance with relevant legal and statutory requirements and the Code of Practice on Local Authority Accounting in the United Kingdom 20VW-XY , of the financial position of Antrim and Newtownabbey Borough Council [and its group]1 as at 31 March 20XY and its income and expenditure for the year then ended; and  the financial statements have been properly prepared in accordance with the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015 and the Department of the Environment directions issued thereunder.

Opinion on other matters In my opinion:

 the part of the Remuneration Report to be audited has been properly prepared in accordance with Department of Environment directions made under the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015; and

 the information given in the Explanatory Foreword for the financial year ended 31 March 20XY is consistent with the financial statements.

Matters on which I report by exception I have nothing to report in respect of the following matters which I report to you if, in my opinion:  adequate accounting records have not been kept; or  the financial statements and the part of the Remuneration Report to be audited are not in agreement with the accounting records; or  I have not received all of the information and explanations I require for my audit; or  The Annual Governance Statement: - does not reflect compliance with the Code of Practice on Local Authority Accounting in the United Kingdom 20VW-XY ; - does not comply with proper practices specified by the Department of the Environment; or - is misleading or inconsistent with other information I am aware of from my audit.

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Certificate I certify that I have completed the audit of accounts of Antrim and Newtownabbey Borough Council in accordance with the requirements of the Local Government (Northern Ireland) Order 2005 and the Local Government Code of Audit Practice.

Name of firm Date

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ANNEX D LEGISLATION AND GUIDANCE

Key pieces of Local Government Legislation: Local Government Act (Northern Ireland) 1972 Local Government (Northern Ireland) Order 2005 Local Government Finance Act (Northern Ireland) 2011 Local Government (Northern Ireland) Act 2014 Local Government (Accounts and Audit) Regulations (Northern Ireland) 2015

Miscellaneous Provisions: Public Health and Local Government (Miscellaneous Provisions) Act (Northern Ireland) 1962 Local Government (Miscellaneous Provisions) (Northern Ireland) Order 1985 Local Government (Miscellaneous Provisions) (Northern Ireland) Order 1992 Local Government (Miscellaneous Provisions) (Northern Ireland) Order 1995 Local Government (Miscellaneous Provisions) (Northern Ireland) Order 2002 Local Government (Miscellaneous Provisions) Act (Northern Ireland) 2010

Other: Local Government (Boundaries) (Northern Ireland) Order 2008 Local Government (Boundaries) (Northern Ireland) Order 2012 Local Government (Transitional, Supplementary, Incidental Provisions and Modifications) Regulations (Northern Ireland) 2014 “The General Power of Competence – Empowering Councils to make a difference” – Report by the Local Government Association (published July 2013) Code of Practice on Local Authority Accounting in the United Kingdom (CIPFA website) Code of Audit Practice (NIAO website, the 2016 Code is currently out for consultation) Local Government Circulars, including Accounts Directions and proformas (DoE Website)

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