Building regulations - financial statement
Page updated on: 14/07/2025
Local Authorities are required by The Building (Local Authority Charges) Regulations 2010 to publish an annual financial statement relating to their Building Regulations Chargeable and Non-Chargeable Account. The statement must be approved by the Director of Corporate Services as section 151 officer of Carmarthenshire County Council.
The overriding accounting objective is that 'taking one financial year with another' the charges that an authority levies for carrying out their building regulations chargeable service 'as nearly as possible equates to the costs incurred'.
