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In any parish where a sum of money is at the time of the passing of this Act due on the security of church rates, or of rates in the nature of church rates, to be made or levied in such parish under the provisions of any Act of Parliament, or where any money in the name of church rate is ordered to be raised under any such provisions, such rates may still be made and levied, and the payment thereof enforced by process of law, pursuant to such provisions, for the purpose of paying off the money so due, or paying the money so ordered to be raised, and the costs incidental thereto, but not otherwise, until the same shall have been liquidated: Provided, that the accounts of the churchwardens of such parish in reference to the receipt and expenditure of the monies levied under such Acts shall be audited annually by the auditor of the poor law union within whose district such parish shall be situate, unless another mode of audit is provided by Act of Parliament.
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