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Changes over time for: Section 6
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 01/01/2006
Status:
Point in time view as at 01/01/2006. This version of this provision is not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the The Local Government (Northern Ireland) Order 2005, Section 6.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Valid from 01/04/2006
General duties of local government auditorsN.I.
This section has no associated Explanatory Memorandum
6.—(1) In auditing accounts required to be audited in accordance with this Part, a local government auditor shall by examination of the accounts and otherwise satisfy himself—
(a)that they are prepared in accordance with regulations under Article 24;
(b)that they comply with the requirements of all other statutory provisions applicable to the accounts;
(c)that proper practices have been observed in the compilation of the accounts; and
(d)that the body whose accounts are being audited has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
(2) In auditing any such accounts the auditor shall comply with the code of audit practice as for the time being in force under Article 5.
(3) In relation to a local government body the reference to proper practices in paragraph (1)(c) is a reference to those accounting practices—
(a)which the body is required to follow by virtue of any statutory provision; or
(b)which, whether by reference to any generally recognised published code or otherwise, are regarded as proper accounting practices to be followed in the keeping of accounts of local government bodies, either generally or of the description concerned;
but, in the event of any conflict in any respect between the practices falling within sub-paragraph (a) and those falling within sub-paragraph (b), only those falling within sub-paragraph (a) are to be regarded as proper practices.
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