Local Government Act, 2001
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Legislation Directory Entry
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Chapter 2 Audit |
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Interpretation (Chapter 2). |
114.—(1) In this Chapter— |
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“audit committee” has the meaning given in section 122 ; |
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“audited financial statement” has the meaning given in section 120 (1); |
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“audit opinion” has the meaning given in section 120 (1); |
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“auditor's report” has the meaning given in section 120 (1); |
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“auditor's special report” has the meaning given in section 120 (2); |
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“local authority or other body” means a local authority, a joint body and any other body standing prescribed by regulations made by the Minister under section 115 ; |
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“local government auditor” shall be read in accordance with section 116 (1). |
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(2) Any reference to the Minister in this Chapter shall, in a case where the reference applies to a body prescribed by regulations under section 115 for which another Minister of the Government is responsible, be read as a reference to that Minister. |