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New Towns Act (Northern Ireland) 1965

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10Accounts of new town commissions, and audit.N.I.

(1)A new town commission shall keep such accounts and other records as the Ministry may direct, and all such accounts and records shall so far as is reasonably practicable distinguish the development functions of the new town commission from any municipal functions exercisable by them.

(2)A new town commission shall, as soon as may be after the close of each financial year, prepare an abstract of their accounts for that year in such form as the Ministry with the approval of the Ministry of Finance may direct, and shall transmit a copy of the abstract to the Ministry.

(3)The accounts of a new town commission shall in respect of each financial year be audited by [F1the local government auditor], and, subject to the succeeding provisions of this section, all the enactments which relate or apply to the audit of the accounts of [F2 district councils] (including the provisions of those enactments which impose penalties or provide for the payment or recovery of sums in respect of audit fees, but not including any such provisions which confer upon [F1the local government auditor] any power of charging or any power of disallowance or surcharge) shall apply to the audit of the accounts of a new town commission in like manner as if the new town commission were [F2 a district council].

(4)The Ministry may, by regulations, make such modification or alteration in or such further provision with respect to the procedure to be followed by [F3the local government auditor when] acting under this section as the circumstances require.

(5)The Ministry shall lay before Parliament copies of the abstract of the accounts of a new town commission for each financial year, and of the report of the local government auditor on those accounts.

Subs. (6) rep. by 1972 c. 9 (NI)

F2SRO (NI) 1973/285

Modifications etc. (not altering text)

C1S. 10(3) power to repeal conferred (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 109(b), 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1

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