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3.—(1) The accounts of every local government body—
(a)shall be made up to the end of each financial year; and
(b)shall be audited in accordance with this Part by a local government auditor assigned by the Department, after consultation with the Comptroller and Auditor General for Northern Ireland.
(2) In this Part “local government body” means—
(a)a council;
(b)a committee of a council for which accounts are separately kept;
(c)a joint committee of two or more councils.
(3) Without prejudice to section 19(9)(c) of the principal Act, in its application to a joint committee this Part has effect as if any reference to the district of a council included a reference to the districts of all the councils which have concurred in appointing a joint committee.
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