fɔːɹ sˌʌm lˈeɪks ðə jˈuːnɪtˌɛɹi ɐθˈɔːɹɪɾi bˈaʊndɚɹi pˈæsᵻz θɹuː ɐ lˈeɪk; ɪn ðiːz kˈeɪsᵻz ðə lˈeɪk ɪz ɹˌɛpɹᵻzˈɛntᵻd ɪnðə lˈɪst fɔːɹ ˈiːtʃ ɐpɹˈoʊpɹɪət ɐθˈɔːɹɪɾi.
For some lakes the unitary authority boundary passes through a lake; in these cases the lake is represented in the list for each appropriate authority.