PART IILOCAL GOVERNMENT AUDIT
Miscellaneous
Provision for the audit of accounts of officers23
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 .
C12
Articles 3(1), 6 to 11, 14 to 20, 22 and 24 apply with the necessary modifications to the accounts and audit.