SCHEDULEProvisions coming into operation on 1st April 2006

Article 2

Provisions of the Order

Subject matter

Article 3

audit of accounts of councils, etc.

Article 4 paragraphs (1), (2), (4) and (5)

local government auditors

Article 6

general duties of local government auditors

Article 7

auditors' right to documents and information

Article 8

audit fees

Article 9

immediate and other reports in the public interest

Article 10

general report

Article 11

transmission and consideration of Article 9 reports

Article 12

consideration of reports or recommendations

Article 13

publicity for meeting under Article 12

Article 14

additional publicity for immediate report

Article 15

additional publicity for non-immediate report

Article 16

inspection of statements of accounts and auditors' reports

Article 17

inspection of documents and questions at audit

Article 18

right to make objections at audit

Article 19

declaration that item of accounts is unlawful

Article 20

recovery of amount not accounted for, etc.

Article 21

power of auditor to apply for judicial review

Article 22

extraordinary audits and inspections

Article 23

provision for the audit of accounts of officers

Article 24

regulations as to accounts and audit

Article 25

certification of claims, returns, etc.

Article 26

studies for improving economy, efficiency and effectiveness

Article 27

restriction on disclosure of information

Article 28

amendments and repeals

Article 29

powers of district councils in relation to emergencies

Schedule 1

repeals