Section 102 Application of certain local government audit provisionsI1
—In Part 2 of the Local Government (Northern Ireland) Order 2005 (local government audit)—
in Article 5 (code of audit practice) and Article 7 (auditor's right to documents and information), references to that Part include references to this Part;
in Article 7(7), references to the audit of the accounts of any body include references to an audit under section 93, an assessment under section 94 and a special inspection in respect of a council; and
in Article 8 (audit fees), the reference to every body whose accounts are audited includes a reference to every council which is subject to such an audit, assessment or inspection.
Annotations
Commencement
- I1
S. 102 in operation at 1.4.2015 by S.R. 2015/209, art. 2, Sch. 1
Notes on Part 12
Modifications
- C1
Pt. 12 (except ss. 85, 87, 90(1)(a), 92(2)(a)(ii)(4)(5)) applied (27.8.2021) by Local Government (Meetings and Performance) Act (Northern Ireland) 2021 (c. 8), ss. 3(3), 6(1)
- C2
Pt. 12 applied (27.8.2021) by Local Government (Meetings and Performance) Act (Northern Ireland) 2021 (c. 8), ss. 4(2), 6(1)
- C3
Pt. 12: power to disapply conferred (27.8.2021) by Local Government (Meetings and Performance) Act (Northern Ireland) 2021 (c. 8), ss. 4(1), 6(1)
- C4
Pt. 12: power to modify conferred (27.8.2021) by Local Government (Meetings and Performance) Act (Northern Ireland) 2021 (c. 8), ss. 4(1), 6(1)