C1C2PART VFINANCIAL PROVISIONS
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)
Audit
F178Production of, and declaration as to, documents.
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 exceedingF2 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 [F3 Article 10 of the Perjury (Northern Ireland) Order 1979 [1979 NI 19] ].
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))