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Explanatory Memorandum to Audit and Accountability (Northern Ireland) Order 2003

Article 7: Reorganisation of local government audit

Article 7 repeals and re-enacts the statutory provisions by which the Department of the Environment (DOE) appoints local government auditors, to reflect the fact that in future they will be the employees not of the DOE but of the Northern Ireland Audit Office (NIAO).

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