Local Government (Ireland) Act, 1871

Power of auditor to summon witnesses, &c.

14. For the purpose of any audit of accounts under this Act, every auditor may, by summons in writing, require the production before him of all books, deeds, contracts, accounts, vouchers, and all other documents and papers which he may deem necessary, and may require any person holding or accountable for any such books, deeds, contracts, accounts, vouchers, documents, or papers to appear before him at any such audit or any adjournment thereof, and if thereunto required by such auditor to verify on oath or affirmation (which oath or affirmation every such auditor is hereby authorized to administer or take) the truth of all such accounts and statements from time to time respectively, or subscribe a declaration as to the correctness of the same.