190Audit of final statement under section 189(1)S
(1)The sheriff must remit the statement under section 189(1) to the auditor of court who must—
(a)tax the chargeable expenses;
(b)certify any balance due by or to the debtor; and
(c)make a report to the sheriff.
(2)The auditor of court must not alter the statement without first giving all interested persons an opportunity to make representations.
(3)The auditor of court must not charge a fee in respect of the report made under subsection (1)(c) above.
(4)On receipt of a report made under subsection (1)(c) above the sheriff must make an order—
(a)declaring the balance due by or to the debtor, as certified by the auditor of court;
(b)declaring such a balance after making modifications to the balance so certified; or
(c)where the sheriff is satisfied that there has been a material irregularity in the execution of the money attachment (other than the timing of the statement under section 189(1) of this Act), declaring the attachment void.
(5)An order under subsection (4)(c) above may make such consequential provision as the sheriff thinks fit.
(6)An order under subsection (4)(c) above does not affect the title of a person to any money acquired by that person in good faith.
(7)The sheriff may not make an order under subsection (4)(b) or (c) above without first—
(a)giving—
(i)the debtor;
(ii)the creditor; and
(iii)any third party who claims ownership (whether alone or in common with the debtor or any other person) of any money attached,
an opportunity to make representations; or
(b)holding a hearing.
(8)The sheriff clerk must intimate the sheriff's order under subsection (4) above to the persons mentioned in subsection (7)(a) above.