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(1)The accounts of an agricultural committee and of their officers shall be audited as part of the accounts of the council by whom the committee is established.
(2)Where a joint agricultural committee is formed for an area, including a county or any part of a county, the accounts of the joint committee and of their officers shall be audited as if the joint committee were a county council, and the enactments relating to the audit of accounts of county councils shall apply accordingly.
(3)The accounts of any sub-committee of an agricultural committee or joint agricultural committee to which this section applies shall be deemed to. be accounts of the agricultural committee or joint agricultural committee.
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