Fisheries Act, 1925
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Audit of accounts of boards of conservators. |
15.—(1) The accounts of the receipts and payments of every board of conservators shall be made up yearly to the end of each fishery year and such accounts shall be audited by an auditor of the Minister for Local Government and Public Health nominated for the purpose by that Minister. | |
(2) The following enactments, that is to say, sections 11 to 15 of the Local Government (Ireland) Act, 1871 , sub-section (2) of section 63 of the Local Government (Ireland) Act, 1898 , and sections 20 and 21 of the Local Government (Ireland) Act, 1902 , as amended or adapted by or under any enactment now in force shall apply to the audit and auditor of the accounts of boards of conservators in the same manner as such enactments as so amended or adapted apply to the audit and auditor of the accounts of the public bodies specified therein, save that the appeal given by those enactments as so amended or adapted from an allowance, disallowance, or surcharge to the Minister for Local Government and Public Health shall lie to the Minister for Fisheries in lieu of the Minister aforesaid and the references in the said enactments as so amended or adapted to the Minister for Local Government and Public Health shall in respect of such appeals be construed and take effect as references to the Minister for Fisheries. | ||
(3) The Minister for Fisheries may by regulations made under this Act prescribe the form in which the accounts of boards of conservators are to be kept, the person by whom and the time within which such accounts are to be produced for audit, the mode of conducting the audit, and any other matter or thing relating to the audit of such accounts which may be necessary to enable this section to have effect. | ||
(4) The Minister for Local Government and Public Health shall from time to time as occasion requires ascertain and determine what proportion of the salary paid to the auditor appointed to audit the accounts of a board of conservators should be charged in respect of such audit, and the amount of such proportion of such salary shall be paid by such board of conservators to the said Minister. |