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The Local Government (Northern Ireland) Order 2005
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Extraordinary audits and inspections
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22.—(1) The Department may at any time direct a local government auditor to hold an extraordinary audit of the accounts of any local government body.
(2) An extraordinary audit held under this Article shall be deemed to be an audit for the purposes of this Part (other than Article 17), and the provisions of this Part, so far as applicable, shall apply accordingly.
(3) An extraordinary audit may be held after three days' notice in writing given to the body whose accounts are to be audited.
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