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Amendment of law as to audit.
34 & 35 Vict. c. 109.
35 & 36 Vict. c. 69.
1 & 2 Vict. c. 56.
34 & 35 Vict. c. 109.
34 & 35 Vict. c. 109.
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63.[1]
—(1) Sections twelve and thirteen of the Local Government (Ireland) Act, 1871, as amended by the Local Government Board (Ireland) Act, 1872, shall apply to the audit of the accounts of boards of guardians and their officers in like manner as it applies to the audit of accounts of governing bodies of towns and their officers; and notwithstanding anything in section one hundred and fourteen of the Poor Relief (Ireland) Act, 1838, the legality of an order of the guardians may be questioned by the auditor in like manner as the legality of an order of the governing body of a town.
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(2)[2]
Where an application, under this section or under the said section twelve of the Local Government (Ireland) Act, 1871, is made to the Local Government Board against any allowance, disallowance, or surcharge, made by any auditor of the Board—
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(a) the Board may decide the application according to the merits of the case, and if the Board find that any disallowance or surcharge was lawfully made, but that the subject matter thereof was incurred under such circumstances as to make it fair and equitable that the disallowance or surcharge should be remitted, they may direct that the same shall be remitted upon payment of the costs (if any) which may have been incurred by the auditor or other competent authority in enforcing the disallowance or surcharge; and
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(b) the decision of the Board shall be final; and
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(c) section thirteen of the Local Government (Ireland) Act, 1871, shall apply, as if the sum found by the decision of the Local Government Board to be due from any person were at the date of such decision certified by the auditor to be due, and there was no appeal.
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[1 S. 63 is now to apply to every sum certified to be due in pursuance of 2 Edw. 7. c. 38, s. 20. See that Act.]
[2 As to remission of disallowance or surcharge. See 2 Edw. 7. c. 32, s. 7.] |
