Publish the draft and audited statement of accounts

Section 151 officer and finance: Publish the draft and audited statement of accounts. Starts when: Statutory dates for each year. Steps: Close the ledger; Prepare the statement; Sign the draft; Publish and start public inspection; Approve audited accounts by the backstop date. Done when: The draft is published by the statutory date and the audited accounts are published by the backstop date. Rules that apply: Accounts and Audit Regulations 2015 as amended in 2024 (backstop dates).