Metropolis Management Act 1855

CXCV As to the Audit of Accounts.

The Auditor of the Accounts of the said, Metropolitan Board, and the Auditors of the Accounts of every District Board and every such Vestry as aforesaid, shall, in the Month of May, on such Day or Days as shall be fixed by him or them for the Audit of such respective Accounts, attend at the Office or principal Office of the Metropolitan Board of Works, or of such district Board or Vestry, (as the Case may require,) for the Purpose of auditing their Accounts; and such respective Boards and every such Vestry shall, by their Clerks, Treasurers, and other Officers, produce and, lay before such Auditor or Auditors at every such Audit their Accounts for the Year preceding, together with the Statement and Account herein-before mentioned, accompanied by proper Vouchers for the Support of the same, and submit to his or their Inspection all Books, Papers, Instruments, arid Writings in their Custody or Control relating thereto; and such Auditor or Auditors, in the Presence of such of the Members of such respective Boards or Vestries and of the Ratepayers and Creditors on the Rates as desire to attend, shall audit the Accounts herein-before mentioned, and may examine any of the Members of such respective Boards or Vestries or their Officers whom he or they shall deem accountable (and whom he and they is and are hereby empowered to summon, by Writing under his or their Hand or Hands, or under the Hand of any One of them, to appear before him or them for the Purpose of such Examination,) touching the said Accounts, and shall also hear any Complaint which any such Ratepayer or Creditor shall at the Time of such Audit make touching such Accounts ; and such Auditor or Auditors shall have full Power to examine, audit, allow, and disallow the said Accounts and Items therein, and shall charge in such Accounts all Sums (if any) which ought to be accounted for, and are not brought into account; and if such Accounts be found correct, such Auditor or Auditors, or the major Part of them, shall sign the same in token of his or their Allowance thereof, and such Allowance shall be final and conclusive on all Parties.