C1C2PART VFINANCIAL PROVISIONS
Pt. V (ss. 53-89A) applied (with modifications) (20.8.2008) by Local Government (Constituting a Joint Committee a Body Corporate) Order (Northern Ireland) 2008 (S.R. 2008/310), art. 3(3)
Audit
F177Duties of officers as to audit.
1
The chief financial officer of every council shall make up to the end of each financial year the accounts of the council and of every committee of the council for which accounts are separately kept.
2
The chief financial officer shall prepare statements of accounts in the prescribed form or, if no form is prescribed, in the form directed by the Ministry and, within such period after the expiration of the financial year to which the statements relate as the Ministry directs, shall deliver to the Ministry such number of copies of the statements as the Ministry directs.
3
The local government auditor, not less than twenty-eight days before the day that he has appointed for auditing the accounts, shall notify the council of that day and of the time and place so appointed, and the council, not less than fourteen days before that day, shall give public notice of that day, time and place and shall also publish such a notice in at least two newspapers circulating in the district.
4
The clerk shall, at least seven days before the time appointed for auditing the accounts,—
a
deposit the statements of accounts and all books and documents relating to the accounts in the offices of the council, and
b
permit those statements, books and documents to be inspected and copied by all persons interested, at all reasonable hours.
Pt. V (ss. 53 - 89A) applied (with modifications) by S.R 2004/49, art. 3 (as substituted (28.1.2008) by Local Government (Constituting a Joint Committee a Body Corporate) (Amendment) Order (Northern Ireland) 2007 (S.R. 2007/505), art. 2(3))