# The Local Government (Northern Ireland) Order 2005, Article 3: Audit of accounts of councils, etc.


(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.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110491025/article/3 (the official version)
Page: https://openlegislation.uk/draft-local-government-northern-ireland-order-2005/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.