Local Government Act, 1941

Audit fees.

69.—(1) A committee mentioned in sub-section (2) of section 2 of this Act which is not a joint committee shall not be a local authority for the purposes of this section.

(2) In the subsequent sub-sections of this section the word “committee” means a committee not being a joint committee.

(3) At any time after the completion of any audit of the accounts of the receipts and payments of a local authority and of the committees and officers of such local authority, the Minister may by order fix a fee (in this section referred to as an audit fee) to be paid in respect of such audit.

(4) An order under this section may fix a separate fee (in this section also referred to as an audit fee) in respect of the audit of the accounts of the receipts and payments of any committee of the local authority to which such order primarily relates.

(5) An audit fee may be divided by the order by which it is fixed into two or more parts relating respectively to different specified parts of the accounts to which such fee relates.

(6) A local authority in respect of which or of a committee of which an audit fee is fixed by an order under this section shall pay to the Minister the amount of such fee and such amount shall be raised in the manner specified in such order or where no manner is so specified, as part of the general expenses of such local authority or committee (as the case may be).

(7) The amount of any audit fee may, in default of payment, be deducted in whole or in part from any moneys payable by any Minister of State for any purpose whatsoever to the local authority by whom such audit fee is payable,

(8) The power to deduct under the immediately preceding sub-section of this section from moneys payable to a local authority shall be subject to and without prejudice to the claims of the guarantee fund under the Land Purchase Acts.

(9) All moneys paid to the Minister in discharge of audit fees shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.

(10) Every audit fee shall be deemed to cover every (if any) extraordinary audit of the accounts to which such fee relates which is held in pursuance of section 21 of the Local Government (Ireland) Act, 1902 .

(11) The Minister may by order revoke any order under this section.