OpenLegislation

Article 3 Audit of accounts of councils, etc.

Original text. Later amendments are not shown.

(1)

The accounts of every local government body—

(a)

shall be made up to the end of each financial year; and

(b)

shall be audited in accordance with this Part by a local government auditor assigned by the Department, after consultation with the Comptroller and Auditor General for Northern Ireland.

(2)

In this Part “local government body” means—

(a)

a council;

(b)

a committee of a council for which accounts are separately kept;

(c)

a joint committee of two or more councils.

(3)

Without prejudice to section 19(9)(c) of the principal Act, in its application to a joint committee this Part has effect as if any reference to the district of a council included a reference to the districts of all the councils which have concurred in appointing a joint committee.