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Accounts.
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131.—(1) The Minister may by order make regulations in relation to the accounts to be kept by a harbour authority.
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(2) Regulations made under this section in relation to the accounts to be kept by a harbour authority may, in particular, make provision in respect of all or any of the following matters:—
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(a) the form, number, description and contents of the accounts,
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(b) the manner in which the accounts are to be kept,
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(c) the period which the accounts are to cover,
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(d) the date to which the accounts are to be made up,
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(e) the division or allocation as between one account and another or otherwise of items appearing in the accounts,
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(f) the publication of the accounts.
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(3) A harbour authority shall, within two months after the date in each year to which, by the regulations under this section for the time being in force, their accounts are required to be made up, furnish to the Minister two copies of an abstract in the prescribed form of such accounts.
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(4) A copy of the accounts of a harbour authority as audited under this Act shall be kept open by the harbour authority at their principal office at all reasonable times for inspection by interested persons on payment of a sum not exceeding one shilling for each inspection.
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(5) Until regulations are made under this section, a harbour authority shall continue to keep the accounts and furnish the returns in relation to accounts which, immediately before the passing of this Act, they were obliged by law to keep or furnish, but subject to the modification that, as regards the furnishing of returns, such furnishing shall in every case be to the Minister.
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