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NEW TOWNS ACT (NORTHERN IRELAND) 1965 - SECT 10

Accounts of new town commissions, and audit.

10.(1) A new town commission shall keep such accounts and other records as
the Ministry may direct, and all such accounts and records shall so far as is
reasonably practicable distinguish the development functions of the
new town commission from any municipal functions exercisable by them.

(2) A new town commission shall, as soon as may be after the close of each
financial year, prepare an abstract of their accounts for that year in such
form as the Ministry with the approval of the Ministry of Finance may direct,
and shall transmit a copy of the abstract to the Ministry.

(3) The accounts of a new town commission shall in respect of each financial
year be audited by a local government auditor designated by the Ministry for
that purpose, and, subject to the succeeding provisions of this section, all
the enactments which relate or apply to the audit of the accounts of [district
councils] (including the provisions of those enactments which impose penalties
or provide for the payment or recovery of sums in respect of audit fees, but
not including any such provisions which confer upon the auditor any power of
charging or any power of disallowance or surcharge) shall apply to the audit
of the accounts of a new town commission in like manner as if the
new town commission were [a district council].

(4) The Ministry may, by regulations, make such modification or alteration in
or such further provision with respect to the procedure to be followed by a
local government auditor acting under this section as the circumstances
require.

(5) The Ministry shall lay before Parliament copies of the abstract of the
accounts of a new town commission for each financial year, and of the report
of the local government auditor on those accounts.

Subs.(6) rep. by 1972 c.9 (NI) s.149 sch.9


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© 1965 Crown Copyright

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