4(1)All precepts for contributions issued before the appointed day and not discharged before that day shall be payable to the appropriate council by the rating authority.
(2)The accounts of all receipts and expenditure before the appointed day shall be audited, and disallowances, surcharges, and penalties recovered and enforced, and other consequential proceedings had, in like manner as nearly as may be as if this Act had not been passed, but as soon as practicable after the appointed day, and every authority, committee, or officer whose duty it is to make up any accounts, or to account for any portion of the receipts or expenditure in any account shall, until the audit is completed, be deemed for the purpose of such audit to continue in office, and be bound to perform the same duties and render the same accounts and be subject to the same liabilities as before the appointed day :
Provided that any sum certified to be due from any person by the district auditor at the audit shall be paid by that person to the appropriate council.