{
  "url": "https://openlegislation.uk/local-government-act-northern-ireland-2014/section-102",
  "json_url": "https://openlegislation.uk/local-government-act-northern-ireland-2014/section-102.json",
  "legislation": "nia/2014/8",
  "legislation_title": "Local Government Act (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/local-government-act-northern-ireland-2014",
  "path": "section/102",
  "kind": "section",
  "number": "102",
  "heading": "Application of certain local government audit provisions",
  "text": "—In Part 2 of the Local Government (Northern Ireland) Order 2005 (local government audit)—\n(a) 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;\n(b) 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\n(c) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 102 in operation at 1.4.2015 by S.R. 2015/209, art. 2, Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2014/8/section/102",
    "retrieved_at": "2026-10-29T20:20:21.412545+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."
}