Local Government (Ireland) Act, 1902

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Provisions with respect to extraordinary audits.

21.—(1) Where the Local Government Board require an extraordinary audit to be held of the accounts of any public body, or of any officer, whether still continuing or upon his resignation or removal from office, the audit shall be deemed to be an audit within the meaning of the enactments relating to the audit of the accounts of public bodies, and may be held after three days’ notice thereof given in the usual manner.

(2) An auditor of the Local Government Board may, at any time when authorised or required so to do by that Board, inspect the accounts and books of account of any public body or any officer liable to account to him.

(3) Any member or officer of a public body who refuses to allow such inspection, or obstructs the auditor therein, or conceals any account or book for the purpose of preventing the inspection, shall be liable, on summary conviction, to a fine not exceeding five pounds.