Local Government (Ireland) Act, 1902

Amendment of law as to audit.

34 & 35 Vict. c. 109.

20.(1) At the audit of the accounts of any public body, the auditor shall charge, against any person accounting, the amount of any deficiency or loss incurred by his negligence or misconduct, or of any sum which ought to have been, but was not, brought into account by him, and shall, in any such case, certify the amount due from him.

(2) Sections twelve and thirteen of the Local Government (Ireland) Act, 1871, and section sixty-three of the principal Act (which relate to audits), shall apply to every sum certified to be due in pursuance of this section.