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Audit of accounts of existing board.
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21.—(1) The accounts of all receipts and expenditure of the existing board and of the respective officers of the existing board up to the appointed day shall, as soon as may be after that day, be audited and disallowances, surcharges, charges, and penalties in relation to such accounts, receipts, and expenditure shall be made, recovered and enforced in like manner as nearly as may be as if the dividing order had not been made.
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(2) Every officer of the existing board whose duty it is to make up any accounts of or to account for any portion of the receipts or expenditure of the existing board shall, until the audit of the accounts of such receipts and expenditure up to the appointed day is completed, be deemed for the purposes of such audit to continue in office and to be bound to perform the same duties and render the same accounts and to be subject to the same liabilities as if the dividing order had not been made.
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