Provision for the audit of accounts of officersN.I.
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Memorandwm Esboniadol
23.—(1) Where an officer of a local government body receives money or other property—
(a)on behalf of that body, or
(b)for which he ought to account to that body,
the accounts of the officer shall be audited by the [F1local government auditor] .
(2) Articles 3(1), 6 to 11, 14 to 20, 22 and 24 apply with the necessary modifications to the accounts and audit.
F1Words in art. 23(1) substituted (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), s. 129, Sch. 7 para. 18 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1
Modifications etc. (not altering text)
C1Art. 23(2): power to amend conferred (2.6.2014) by Local Government Act (Northern Ireland) 2014 (c. 8), ss. 109, 129 (with s. 124(4)); S.R. 2014/153, art. 2, Sch. 1