115.—(1) This Chapter applies to every local authority and every joint body and their accounts shall be audited by a local government auditor in accordance with the provisions of this Act.
(2) (a) The Minister may by regulations prescribe a body to be a body to which this Chapter also applies.
(b) The Minister shall not make regulations under this subsection in respect of a body for which another Minister of the Government is directly or indirectly responsible unless that Minister consents to those regulations being made.
