Local Government (Emergency Provisions) Act 1916

14 Provisions as to audit

(1) The powers given to the Local Government Board by section fifty-eight of the [56 & 57 Vict. c. 73.] Local Government Act, 1894, to modify, with regard to any audit to which that section applies, the enactments as to publication of the notice of audit and of the abstract of accounts and the report of the auditor, shall extend and apply to the audit of all accounts of a local authority which are subject to audit by a district auditor.

(2) Notwithstanding anything in any statute, the Local Government Board shall, in addition to the powers conferred on them by section five of the [42 & 42 Vict. c. 6.] District Auditors Act, 1879, have power to prescribe the period for which the accounts of any local authority to which that section applies are to be made up and audited.