Article 10 General report
Northern Ireland
When F1the local government auditor has concluded his audit of the accounts of any body under this Part he shall, subject to paragraph (2), enter on the relevant statement of accounts prepared pursuant to regulations under Article 24—
a certificate that he has completed the audit in accordance with this Part, and
his opinion on the statement of accounts.
Where F2the local government auditor makes a report to the body concerned under Article 9 at the conclusion of the audit, he may include the certificate and opinion referred to in paragraph (1) in that report instead of making an entry on the statement of accounts.
Annotations
Textual amendments
- F1
Words in art. 10(1) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 7(2) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
- F2
Words in art. 10(2) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 7(3) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
Notes on Reports and recommendations
Textual amendments
- F1
Word in art. 9 cross-heading substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 6(2) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1