LOCAL GOVERNMENT ACT (NORTHERN IRELAND) 1972

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LOCAL GOVERNMENT ACT (NORTHERN IRELAND) 1972 - SECT 81



81.(1) Subject to subsection (2), a local government auditor, at every audit
held by him, shall

(a)disallow every item of account which is contrary to law or which he
considers unfounded;

(b)surcharge the amount of any expenditure disallowed upon any councillor or
officer who is responsible for incurring or authorising the expenditure;

(c)surcharge any sum which has not been duly brought into account upon the
councillor or officer by whom that sum ought to have been brought into
account;

(d)surcharge the amount of any loss or deficiency upon any councillor or
officer by whose negligence or misconduct the loss or deficiency has been
incurred;

(e)certify the amount due from any person upon whom he has made a surcharge;

(f)certify at the conclusion of the audit his allowance of the accounts
subject to any disallowances or surcharges which he has made;

(g)state in writing under his hand, if a person aggrieved by the disallowance
or surcharge of any sum so requests within fourteen days after the sum has
been certified to be due in respect of the disallowance or surcharge, his
reasons for making the disallowance or surcharge.

(2) No expenditure of a council shall be disallowed or surcharged by a local
government auditor, if it has been approved by the Ministry.

(3) A loss represented by a charge for interest, or a loss of interest, shall
be deemed to be a loss within the meaning of this section, if it arises

(a)from failure through wilful neglect or wilful default to make such a rate
as is necessary to cover the expenditure for any financial year (including any
expenditure incurred in any previous year and not covered by rates previously
levied); or

(b)through wilful neglect or wilful default to collect any revenues.

(4) In this section "councillor" includes a member of a committee of a
council, whether he is a member of the council or not.

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Northern Irish Legislation

LOCAL GOVERNMENT ACT (NORTHERN IRELAND) 1972 - SECT 81