Article 3 Audit of accounts of councils, etc.

Northern Ireland

(1)

The accounts of every local government body—

(a)

shall be made up to the end of each financial year; and

(b)

shall be audited in accordance with this Part by F1the local government auditor .

(2)

In this Part “local government body” means—

(a)

a council;

(b)

a committee of a council for which accounts are separately kept;

(c)

a joint committee of two or more councils.

(3)

Without prejudice to section 19(9)(c) of the principal Act, in its application to a joint committee this Part has effect as if any reference to the district of a council included a reference to the districts of all the councils which have concurred in appointing a joint committee.

Annotations

Textual amendments

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