The following requirements are modified in the case of the police and crime commissioner for South Yorkshire and the chief constable for the financial year which began on 1st April 2023.

The requirement in section 3(3) of the Local Audit and Accountability Act 2014 (general requirements for accounts)17 to prepare a statement of accounts for each financial year ending with 31st March is modified so that the period ends with 6th May 2024.

The requirement in regulation 15(1)(a) of the Accounts and Audit Regulations 2015 (commencement of the period for the exercise of public rights)18 is modified so that the relevant responsible financial officer must ensure that the commencement of the period for the exercise of public rights takes place on such a day that ensures that the period referred to in regulation 14(1) of those Regulations (period for the exercise of public rights) begins on 23rd July 2024.

In this article—

• “the chief constable” means the chief constable of the police force for South Yorkshire;

• “the relevant responsible financial officer”19 means—

  1. a

     in relation to the police and crime commissioner, the responsible financial officer for the Combined Authority, and

  2. b

     in relation to the chief constable, the responsible financial officer for the police force for South Yorkshire.