# The Local Government (Northern Ireland) Order 2005, Article 23: Provision for the audit of accounts of officers


(1) Where an officer of a local government body receives money or other property—
(a) on behalf of that body, or
(b) for which he ought to account to that body,
the accounts of the officer shall be audited by the auditor of the accounts of that body.
(2) Articles 3(1), 6 to 11, 14 to 20, 22 and 24 apply with the necessary modifications to the accounts and audit.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110491025/article/23 (the official version)
Page: https://openlegislation.uk/draft-local-government-northern-ireland-order-2005/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.