{
  "url": "https://openlegislation.uk/local-government-northern-ireland-order-2005/article-23",
  "json_url": "https://openlegislation.uk/local-government-northern-ireland-order-2005/article-23.json",
  "legislation": "nisi/2005/1968",
  "legislation_title": "The Local Government (Northern Ireland) Order 2005",
  "legislation_url": "https://openlegislation.uk/local-government-northern-ireland-order-2005",
  "path": "article/23",
  "kind": "article",
  "number": "23",
  "heading": "Provision for the audit of accounts of officers",
  "text": "(1) Where an officer of a local government body receives money or other property—\n(a) on behalf of that body, or\n(b) for which he ought to account to that body,\nthe accounts of the officer shall be audited by the local government auditor .\n(2) Articles 3(1), 6 to 11, 14 to 20, 22 and 24 apply with the necessary modifications to the accounts and audit.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 23(1) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 18 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 23(2): 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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/2005/1968/article/23",
    "retrieved_at": "2026-10-29T04:39:34.799190+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."
}