Local Government (Ireland) Act, 1871

Audit of accounts.

11. The accounts of the receipts and expenditure of the governing body of every town in Ireland, except the boroughs or municipalities of Cork, Kilkenny, and Waterford, shall be audited and examined once in every year by the auditor of accounts relating to the relief of the poor for the union in which such town or the greater part thereof is situate, unless such auditor be a contractor for any articles or things supplied to, or be a member of the governing body of such town, or unless such auditor is unable to undertake the duties incident to such audit, in any of which cases such accounts shall be audited by such auditor of accounts relating to the relief of the poor for any other union, or by such other person as may, from time to time, be appointed by the Chief Secretary for that purpose.