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Regulations as to accounts and audit. 88.(1) The Ministry may at any time direct a local government auditor to hold an extraordinary audit of any accounts which are subject to audit by a local government auditor. (2) An extraordinary audit held under this section shall be deemed to be an audit for the purposes of this Act, and the provisions of this Act, so far as applicable, shall apply accordingly. (3) An extraordinary audit may be held after three days' notice in writing given to the council whose accounts are to be audited. (4) A local government auditor may, at any time when authorised or required to do so by the Ministry, inspect the accounts, books and documents of any council.
© 1972 Crown Copyright
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