Article 18 Right to make objections at audit

Northern Ireland

C1(1)

At each audit of accounts under this Part an interested person may attend before the F1local government auditor and (in accordance with paragraph (2)) make objections as to—

(a)

any matter in respect of which the local government auditor could take action under Article 19 or 20; or

(b)

any other matter in respect of which the local government auditor could make a report under Article 9.

(2)

No objection may be made under paragraph (1) unless the F2local government auditor has received written notice of the proposed objection and of the grounds on which it is to be made.

(3)

An interested person sending a notice to F3the local government auditor for the purposes of paragraph (2) shall at the same time send a copy of the notice to the body whose accounts are being audited.

(4)

In this Article “interested person” means—

(a)

a local elector for the district of the body to which the audit relates; or

(b)

a person liable for rates in respect of any hereditament situated in that district; or

(c)

a representative of a person mentioned in sub-paragraph (a) or (b).

Annotations

Textual amendments

F1: Words in art. 18(1) inserted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 15(2) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F2: Words in art. 18(2) inserted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 15(3) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
F3: Words in art. 18(3) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 15(4) (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

Modifications

C1: Art. 18(1): power to amend conferred (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 109, 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1