{
  "url": "https://openlegislation.uk/draft-local-government-northern-ireland-order-2005/article-3",
  "json_url": "https://openlegislation.uk/draft-local-government-northern-ireland-order-2005/article-3.json",
  "legislation": "ukdsi/2005/0110491025",
  "legislation_title": "The Local Government (Northern Ireland) Order 2005",
  "legislation_url": "https://openlegislation.uk/draft-local-government-northern-ireland-order-2005",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Audit of accounts of councils, etc.",
  "text": "(1) The accounts of every local government body—\n(a) shall be made up to the end of each financial year; and\n(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.\n(2) In this Part “local government body” means—\n(a) a council;\n(b) a committee of a council for which accounts are separately kept;\n(c) a joint committee of two or more councils.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110491025/article/3",
    "retrieved_at": "2026-10-30T15:24:11.541566+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}