Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006

Interpretation and application

2.—(1) In these Regulations —

“the 2005 Order” means the Local Government (Northern Ireland) Order 2005;

“chief financial officer” has the meaning assigned to it by section 148(1) of the Local Government Act (Northern Ireland) 1972(1) and, in the case of a joint committee, means the officer who has responsibility for supervising the joint committee’s arrangements for the receipt of money paid to it and the issue of money payable by it or, if no such officer has been appointed, the chief officer of the joint committee;

“notice by advertisement” means a notice published in at least two newspapers circulating in the district of the local government body;

“proper practices” has the same meaning as in Article 6(3) of the 2005 Order; and

“working day” means any day other than a Saturday, Sunday or a day which is a public holiday.

(2) Regulations 3 to 16 shall not apply to the audit of accounts of local government bodies for financial years beginning before 1st April 2006.

(3) Regulations 6 to 10 and 12(1) shall, with all necessary modifications, apply to the accounts of an officer whose accounts are required to be audited by Article 23 of the 2005 Order.

(1)

1972 c. 9