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Submission of financial statements and reports.
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105.—(1) A local authority or a joint body, may by resolution require the preparation and submission to its members of statements of the financial position of the local authority or joint body, as the case may be.
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(2) In the case of a county council or city council, its corporate policy group may, where a resolution has not been passed under subsection (1), require the preparation and submission to it of statements of the financial position of the county council or city council.
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(3) A statement of financial position submitted as a consequence of either subsection (1) or (2) shall contain such detail and shall be prepared and submitted at such intervals as may be specified in—
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(a) the resolution of the local authority or joint body, as appropriate, or
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(b) the requirement of the corporate policy group.
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