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23 1941

LOCAL GOVERNMENT ACT, 1941

PART VII.

Provisions Relating to Audit of Accounts, etc.

Additional local authorities for the purposes of this Part of this Act.

67. —In addition to the bodies specified in sub-section (2) of section 2 of this Act, each of the following bodies shall be a local authority for the purposes of this Part of this Act, that is to say:—

(a) a vocational education committee,

(b) a committee of agriculture.

Preparation and audit of accounts.

68. —(1) Notwithstanding anything contained in any other enactment, the accounts of the receipts and payments of a local authority and of the committees and officers thereof shall—

(a) in the case of a local authority in respect of which or belonging to a class in respect of which an order under sub-section (3) of this section is for the time being in force, be made up half-yearly to each 30th day of September and 31st day of March and be audited half-yearly by such auditor as is assigned in that behalf from time to time by the Minister, and

(b) in every other case, be made up yearly to each 31st day of March and be audited yearly by such auditor as is assigned in that behalf from time to time by the Minister.

(2) The auditors appointed by the Minister for the purpose of carrying out the audits under this section of the accounts of local authorities shall be called local government auditors.

(3) The Minister may by order direct that the accounts of any particular local authority or of local authorities belonging to any particular class shall be made up and be audited half-yearly.

(4) The Minister may by order revoke an order made under the immediately preceding sub-section of this section.

(5) Nothing in this section shall affect the holding, if and when required by the Minister, of an extraordinary audit of the accounts of a local authority or the application to any such extraordinary audit or to any accounts of a local authority of section 21 of the Local Government (Ireland) Act, 1902.

Audit fees.

69. —(1) A committee mentioned in sub-section (2) of section 2 of this Act which is not a joint committee shall not be a local authority for the purposes of this section.

(2) In the subsequent sub-sections of this section the word “committee” means a committee not being a joint committee.

(3) At any time after the completion of any audit of the accounts of the receipts and payments of a local authority and of the committees and officers of such local authority, the Minister may by order fix a fee (in this section referred to as an audit fee) to be paid in respect of such audit.

(4) An order under this section may fix a separate fee (in this section also referred to as an audit fee) in respect of the audit of the accounts of the receipts and payments of any committee of the local authority to which such order primarily relates.

(5) An audit fee may be divided by the order by which it is fixed into two or more parts relating respectively to different specified parts of the accounts to which such fee relates.

(6) A local authority in respect of which or of a committee of which an audit fee is fixed by an order under this section shall pay to the Minister the amount of such fee and such amount shall be raised in the manner specified in such order or where no manner is so specified, as part of the general expenses of such local authority or committee (as the case may be).

(7) The amount of any audit fee may, in default of payment, be deducted in whole or in part from any moneys payable by any Minister of State for any purpose whatsoever to the local authority by whom such audit fee is payable,

(8) The power to deduct under the immediately preceding sub-section of this section from moneys payable to a local authority shall be subject to and without prejudice to the claims of the guarantee fund under the Land Purchase Acts.

(9) All moneys paid to the Minister in discharge of audit fees shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.

(10) Every audit fee shall be deemed to cover every (if any) extraordinary audit of the accounts to which such fee relates which is held in pursuance of section 21 of the Local Government (Ireland) Act, 1902.

(11) The Minister may by order revoke any order under this section.

Amendment of section 12 of the Local Government (Ireland) Act, 1871.

70. —Every application either to the High Court or the Minister under section 12 of the Local Government (Ireland) Act, 1871, consequent upon a decision of the local government auditor on the audit of the accounts of a local authority shall be instituted before the expiration of the prescribed period.

Recovery of surcharges, etc.

71. —(1) Where on the audit of the accounts of a local authority any sum is certified by the auditor to be due from any person and no application consequent upon the decision of the auditor is made within the prescribed period either to the High Court or the Minister under section 12 of the Local Government (Ireland) Act, 1871, as amended or applied by any other enactment, such person shall pay such sum to such local authority before the expiration of six weeks from the date of the certificate of the auditor certifying such sum to be due from such person.

(2) Where—

(a) on the audit of the accounts of a local authority any sum is certified by the auditor to be due or not to be due from any person, and

(b) an application consequent upon the decision of the auditor is made within the prescribed period either to the High Court or the Minister under section 12 of the Local Government (Ireland) Act, 1871, as amended or applied by any other enactment, and

(c) it is decided on such application that such sum or any part thereof is due from such person,

such person shall pay such sum or such part thereof (as the case may be) to such local authority before the expiration of six weeks from such decision.

(3) Any sum required by this section to be paid to a local authority may, in default of being so paid before the expiration of the period specified in that behalf by this section, be recovered by the auditor concerned or by any other person appointed by the Minister for that purpose as a simple contract debt in any court of competent jurisdiction.

(4) Where an auditor or other person has recovered, consequent upon proceedings taken under this section, any sum required by this section to be paid to a local authority, he shall pay such sum to such local authority.

(5) Where an auditor or other person incurs reasonable costs and expenses in connection with the recovery of a sum required by this section to be paid to a local authority and obtains none or some only of such costs and expenses from the person by whom such sum is due, such local authority shall pay such costs and expenses or the balance thereof not obtained as aforesaid (as the case may be) to such auditor or other person, together with a sum representing reasonable compensation for his loss of time.

(6) Section 13 of the Local Government (Ireland) Act, 1871, shall cease to have effect in relation to any local authority and every reference in any enactment in force immediately before the commencement of this section to the said section 13 shall, in the application of such enactment to any local authority, be construed as a reference to this section.