Local Government Act, 1941

Preparation and audit of accounts.

68.—(1) Notwithstanding anything contained in any other enactment, the accounts of the receipts and payments of a local authority and of the committees and officers thereof shall—

(a) in the case of a local authority in respect of which or belonging to a class in respect of which an order under sub-section (3) of this section is for the time being in force, be made up half-yearly to each 30th day of September and 31st day of March and be audited half-yearly by such auditor as is assigned in that behalf from time to time by the Minister, and

(b) in every other case, be made up yearly to each 31st day of March and be audited yearly by such auditor as is assigned in that behalf from time to time by the Minister.

(2) The auditors appointed by the Minister for the purpose of carrying out the audits under this section of the accounts of local authorities shall be called local government auditors.

(3) The Minister may by order direct that the accounts of any particular local authority or of local authorities belonging to any particular class shall be made up and be audited half-yearly.

(4) The Minister may by order revoke an order made under the immediately preceding sub-section of this section.

(5) Nothing in this section shall affect the holding, if and when required by the Minister, of an extraordinary audit of the accounts of a local authority or the application to any such extraordinary audit or to any accounts of a local authority of section 21 of the Local Government (Ireland) Act, 1902 .