Harbours Act, 1946

Audit.

132.—(1) The accounts of a harbour authority shall be audited by an auditor appointed by the Minister.

(2) The following enactments, as amended or adapted by or under any subsequent enactment (including any enactment passed after the passing of this Act), shall apply in relation to the audit and auditor of the accounts of a harbour authority in the same manner as they apply in relation to the audit and auditor of the accounts of a local authority:—

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

(b) subsection (2) of section 63 of the Local Government (Ireland) Act, 1898 ,

(c) sections 19 , 20 and 21 of the Local Government (Ireland) Act, 1902 ,

(d) sections 69 , 70 , 71 and 86 of the Local Government Act, 1941 (No. 23 of 1941),

subject to the following modifications:

(i) the references in the said enactments, as so amended or adapted, to the Minister for Local Government and Public Health shall be construed as references to the Minister,

(ii) the Minister, in fixing under section 69 of the Local Government Act, 1941 , an audit fee in respect of an audit, may fix the fee at any time, whether before or after the completion of the audit, and the audit fee so fixed shall also be the audit fee in respect of subsequent audits unless and until it is replaced by a different audit fee so fixed,

(iii) any reference in section 70 or 71 of the Local Government Act, 1941 , to the prescribed period shall be construed as a reference to the like period as the expression for the time being refers to in the case of an audit of the accounts of a local authority.

(3) If the Minister directs that the accounts of a harbour authority for a period ending before the passing of this Act shall be audited under this section, such accounts shall be so audited.

(4) An appointment of an auditor made by a harbour authority before the passing of this Act shall terminate on such date as may be specified in that behalf by the Minister.