|
|
Audit of Accounts.
|
14.—(1) In this section—
|
|
| |
“the Minister” means the Minister for Local Government;
|
|
| |
“the auditor” means, in relation to an audit under this section, the auditor appointed by the Minister to hold that audit;
|
|
| |
“the accounts” means the accounts of the Board.
|
|
| |
(2) The accounts shall be made up to the 31st day of December in each year in such form as the Minister may from time to time approve.
|
|
| |
(3) The accounts shall once in each year be audited by such auditor of the Minister as the Minister may from time to time appoint.
|
|
| |
(4) The following provisions shall apply in relation to an audit under this section—
|
|
| |
(a) for the purposes of the audit, the Board shall furnish to the Minister, before the end of the month of June in each year, an abstract of the accounts of the Board in such form as shall be approved by the Minister from time to time;
|
|
| |
(b) the auditor shall give to the Secretary six days' notice prior to the holding of the audit at the office of the Board;
|
|
| |
(c) the auditor may, by giving notice in that behalf in writing to any person, require that person to attend at the office of the Board at such time as is specified in the notice to give evidence on oath in relation to any matter in question at the audit and to produce any books, deeds, accounts, vouchers or other documents in his possession, custody or control which relate to any such matter, and—
|
|
| |
(i) any person to whom a notice has been given under this paragraph who refuses or wilfully neglects to attend in accordance with the notice or who wilfully alters, suppresses, conceals or destroys any document to which the notice relates, or who, having so attended, refuses to give evidence or refuses or wilfully fails to produce any document to which the notice relates shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds, and
|
|
| |
(ii) any person who in giving such evidence on oath wilfully makes a statement which is to his knowledge false or misleading in any material respect shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding twenty-five pounds or, at the discretion of the Court, to imprisonment for any term not exceeding six months or to both such fine and such imprisonment;
|
|
| |
(d) on the completion of the audit, the auditor shall certify the said abstract;
|
|
| |
(e) the auditor shall, within fourteen days after certifying the said abstract, send it to the Minister together with a report upon the accounts;
|
|
| |
(f) the Minister shall transmit a copy of the auditor's report and the said abstract to the Secretary and shall transmit a copy of the said report to the Minister for Justice.
|
