Local Government Act (Northern Ireland) 1972 (c. 9)

PART V N.I. FINANCIAL PROVISIONS

Modifications etc. (not altering text)

C1 Pt. V (ss. 53 - 89A) applied (with modifications) by S.R 2004/49, art. 3 (as substituted (28.1.2008) by Local Government (Constituting a Joint Committee a Body Corporate) (Amendment) Order (Northern Ireland) 2007 (S.R. 2007/505), art. 2(3))

C2 Pt. V (ss. 53-89A) applied (with modifications) (20.8.2008) by Local Government (Constituting a Joint Committee a Body Corporate) Order (Northern Ireland) 2008 (S.R. 2008/310), art. 3(3)

N.I. Audit

F1 76 Audit of accounts of councils. N.I.

The accounts of every council and of every committee of a council for which accounts are separately kept shall be audited once in each financial year by a local government auditor.

F1 prosp. rep. by 2005 NI 18

F2 77 Duties of officers as to audit. N.I.

(1) The chief financial officer of every council shall make up to the end of each financial year the accounts of the council and of every committee of the council for which accounts are separately kept.

(2) The chief financial officer shall prepare statements of accounts in the prescribed form or, if no form is prescribed, in the form directed by the Ministry and, within such period after the expiration of the financial year to which the statements relate as the Ministry directs, shall deliver to the Ministry such number of copies of the statements as the Ministry directs.

(3) The local government auditor, not less than twenty-eight days before the day that he has appointed for auditing the accounts, shall notify the council of that day and of the time and place so appointed, and the council, not less than fourteen days before that day, shall give public notice of that day, time and place and shall also publish such a notice in at least two newspapers circulating in the district.

(4) The clerk shall, at least seven days before the time appointed for auditing the accounts,—

(a) deposit the statements of accounts and all books and documents relating to the accounts in the offices of the council, and

(b) permit those statements, books and documents to be inspected and copied by all persons interested, at all reasonable hours.

F2 prosp. rep. by 2005 NI 18

[F3 77A Confidentiality of officers' records. N.I.

(1) Nothing in section 77(4)( b) (public inspection of statements, books and documents) shall entitle any person to inspect so much of any statement, book or document as contains personal information about an officer of the council.

(2) Information shall be regarded as personal information about an officer of the council if it relates specifically to a particular individual and is available to that council for reasons connected with the fact—

(a) that the individual holds or has held any office or employment under that council; or

(b) that payments or other benefits in respect of any office or employment under any other person are or have been made or provided to that individual by that council.

(3) References in this section to a payment made or benefit provided to an individual in respect of any office or employment include references to a payment made or benefit provided to him in respect of his ceasing to hold office or employment.

(4) This section shall have effect only in relation to the inspection of a statement, book or document relating to periods beginning on or after 1st April 1992.]

F3 1992 NI 6

F4 78 Production of, and declaration as to, documents. N.I.

(1) A local government auditor may by writing under his hand—

(a) require the production before him of all books and documents of the council or any of its committees which he thinks necessary for the purpose of the audit;

(b) require any person holding or accountable for any such book or document to appear before him at the audit or any adjournment thereof;

(c) require any such person to make and sign a declaration as to the correctness of the book or document.

(2) If any person, without reasonable excuse, does not comply with a requirement under subsection (1) he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding[F5 level 3 on the standard scale] and, in the case of a continuing offence, a further fine not exceeding £20 for each day on which the offence continues after conviction; and if any person knowingly and wilfully makes or signs any declaration such as is mentioned in paragraph ( c) of that subsection which is untrue in any material particular, he shall be deemed to be guilty of an offence under [F6 Article 10 of the Perjury (Northern Ireland) Order 1979 [1979 NI 19] ].

F4 prosp. rep. by 2005 NI 18

F5 1984 NI 3

F6 1979 NI 19

F7 79 Right to objection. N.I.

(1) A local elector for the district to the accounts of which the audit relates[F8 or a person liable for rates, payable in respect of any hereditament situated in that district which is used wholly or mainly for the purposes of a business whether or not carried on for profit] may be present or be represented at the audit and may make any objection to the accounts before the local government auditor, who may require the objection to be put in writing.

Subs.(2),(3) rep. by 1985 NI 15

F7 prosp. rep. by 2005 NI 18

F8 1992 NI 6

F9 80 Auditor's report. N.I.

(1) Within fourteen days after the completion of the audit of the accounts of a council or any of its committees the local government auditor shall report on the accounts audited and examined, and shall send the report, with the statement of accounts, to the Ministry, who shall send a copy of the report to the clerk of the council.

(2) When the clerk receives the copy of the report he shall

[F10 (a) forthwith send copies of the report to all of the members of the council;

(b) forthwith make copies of the report available for inspection by members of the public at such time and such place as may be specified in a notice to be published in at least one newspaper circulating in the district of the council; and

(c)] lay it before the council at the next meeting of the council.

F9 prosp. rep. by 2005 NI 18

F10 1992 NI 6