S.I. No. 67/1927 - Fisheries Act, 1925 (Accounts and Audit) Order, 1927.

STATUTORY RULES AND ORDERS. 1927. No. 67.

FISHERIES ACT, 1925 (ACCOUNTS AND AUDIT) ORDER, 1927.

WHEREAS by subsection (1) of section 15 of the Fisheries Act 1925 (No. 32 of 1925) it is enacted that the accounts of every board of conservators shall be audited by an auditor of the Minister for Local Government and Public Health nominated for the purpose by that Minister, and by subsection (3) of the same section it is enacted that the Minister for Fisheries may by regulations made under that Act prescribe the form in which the accounts of boards of conservators are to be kept, the person by whom and the time within which such accounts are to be produced for audit, the mode of conducting the audit, and any other matter or thing relating to the audit of such accounts which may be necessary to enable that section to have effect.

AND WHEREAS by section 36 of the same Act it is enacted that the Minister for Fisheries may by order make regulations in regard to any matter or thing referred to in that Act as being or to be prescribed by regulations made under that Act.

NOW I, FIONAN O LOINGSIGH, Minister for Fisheries, in exercise of the powers conferred on me by the hereinbefore recited provisions of the Fisheries Act, 1925 (No. 32 of 1925) and of every and any other power me in this behalf enabling do hereby make the following regulations, that is to say:—

1. This Order may be cited for all purposes as the Fisheries Act, 1925 (Accounts and Audit) Order, 1927.

2. In this Order the expression "the Act" means the Fisheries Act, 1925 (No. 32 of 1925); the expression "the Minister" means the Minister for Fisheries; the word "board" means board of conservators; the word "clerk" means the clerk of a board.

3. The Interpretation Act, 1923 (No. 46 of 1923) applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

4. The books of account to be kept by every board shall include all the following books, that is to say:

a book of receipts and expenditure,

a general receipt book,

a rate book,

a rates demand note and receipt book,

a bailiff's book,

a petty cash book,

books or a book of licence forms.

5. The book of receipts and expenditure shall be in the form No. 1 in the Schedule hereto and there shall be entered therein under the appropriate heads all moneys received and all payments made by or on behalf of the board.

6. (1) The general receipt book shall be so constructed that a carbon copy of every receipt issued from the book can be made and retained in the book.

(2) The several receipts in a general receipt book shall be numbered consecutively in print and the forms for the carbon copies of the receipts shall be similarly numbered so that every such copy shall bear the same number as the receipt of which it is a copy.

(3) The form of the receipts shall be such as to show the date of receipt of the money to which the receipt relates, the amount of such money, and the person from whom and the purpose for which it was received.

7. (1) The rate book shall be in the form No. 2 in the Schedule hereto and there shall be printed at the beginning of the book the instructions set out in Note A. annexed to the said form No. 2.

(2) The certificates to be entered in the rate book at the end of the entries relating to the rates for any particular fishery year shall be in the forms set out in Notes B, C, and D respectively annexed to the said form No. 2 in the Schedule hereto.

8. The rates demand note and receipt book shall be in the form No. 3 in the Schedule hereto.

9. The bailiff's book shall be in such form and shall be so kept as to show the names and addresses of all bailiffs for the time being employed by the board, the nature and locality of each such bailiff's employment or duty, the rate of his remuneration, and the respective dates of the commencement and the termination of his employment.

10. (1) The petty cash book shall be in such form and shall be so kept as to show every sum of money paid by the board to the clerk for petty cash disbursements, the date and amount of every such disbursement made by the clerk, the person to whom and the purpose for which every such disbursement was made, and the balance of petty cash in the hands of the clerk at any particular time.

(2) No payment by the board to the clerk of a sum exceeding £10 shall be entered in the petty cash book or treated in the accounts as an advance for petty cash disbursements and no payment to any person of a sum exceeding £1 shall be entered in the petty cash book or treated in the accounts as a petty cash disbursement.

11. (1) Save as is hereinafter provided, every book of licence forms shall relate to one class of licences only and the forms therein shall be so printed that they can only be used for licences of the class to which the book relates and in particular shall be so printed that the amount of the duty payable on any licence shall appear in print on such licence.

(2) The Minister may, if and whenever he so thinks fit, relieve any particular board from complying for so long as the Minister thinks fit with the provisions of the foregoing paragraph of this regulation, and while any board is so relieved such board shall keep a general book of licence forms so printed that the forms therein can be used for any class of licence and so constructed that a carbon copy of every licence issued therefrom can be made and retained in the book.

(3) For the purposes of this regulation licences shall not be deemed to belong to the same class unless the respective amounts of the duties payable in respect thereof are identical.

(4) Nothing in this regulation shall be deemed to vary the forms now prescribed by law for licences.

12. (1) Every order upon the treasurer of a board for payments to be made by such treasurer out of the funds of such board (hereinafter called a treasurer's advice note) shall be in the form No. 5 in the Schedule hereto.

(2) Every paying order issued by a board to a person whose name appears as a payee in a treasurer's advice note shall be in the form No. 7 in the Schedule hereto.

(3) The treasurer of a board shall, on the requisition of the auditor appointed to audit the accounts of such board, deliver to such auditor all treasurer's advice notes upon which he had made payments during the period specified in that behalf in such requisition and shall not deliver or entrust them to any other person unless specially authorised by the Minister to do so.

13. The annual estimate to be furnished by every board to the Minister pursuant to section 14 of the Act shall be in the form No. 4 in the Schedule hereto.

14. The list, to be furnished in duplicate at the end of every fishery year to the Minister by every board, of fishery rates outstanding and unpaid at the end of such fishery year shall be in the form No. 6 in the Schedule hereto.

15. Immediately after the closing of the accounts on the 30th day of September in every year the clerk of the board shall prepare from such accounts and from the other records of such board, the abstract and yearly statements of the clerk in the form No. 8 in the Schedule hereto and shall forward two copies of such abstract and statements duly certified, signed, and dated by him to the Minister within one month after the close of the fishery year to which such abstract relates.

16. Notice in the form No. 9 in the Schedule hereto of the time and place appointed by the auditor for auditing the accounts of a board shall be given to the clerk of such board, who shall, upon receiving such notice,

(a) give notice in writing to all the members and to the treasurer and to each of the accounting officers of such board of the date, time, and place appointed by the auditor for auditing the accounts of such board, and

(b) insert, on a date prior to the date appointed for such audit, in one or more newspapers circulating in the district of such board, an advertisement in the form No. 10 in the Schedule hereto stating the date, time, and place appointed for holding such audit and the name of the auditor.

17. The clerk of a board shall, three clear days before the day appointed for auditing the accounts of such board, deposit a copy of the abstract and statements mentioned in regulation 15 hereof and all books, vouchers, and other documents relating to the accounts of such board for inspection in the offices of such board; and shall permit the same to be inspected and if it be desired copied by all persons interested between the hours of twelve noon and three o'clock in the afternoon on every week-day after the same have been so deposited and before the day appointed for the audit.

18. (1) The clerk of a board shall attend at the time and place appointed by the auditor for the audit of the accounts of such board and shall submit to the auditor all books and accounts relating to the affairs of such board together with all documents and vouchers relating to such books and accounts.

(2) At the close of the audit of the accounts of a board the clerk of such board shall prepare and verify so many fair copies of the abstract and statements mentioned in regulation 15 hereof as the auditor may require and shall submit the same to the auditor.

19. If the auditor be unable from illness or other sufficient cause to hold the audit on the day appointed or to complete an audit which has been opened by him, the audit may, if the Minister so permits, be held or completed by such other auditor as the Minister for Local Government and Public Health may designate for that purpose. The audit so held on the day appointed or completed by the auditor so designated, and any action taken or thing done by such auditor shall be as valid and effectual for all purposes as if held, completed, taken, or done by the auditor who originally issued the notice of audit.

20. If the auditor for any reason finds it necessary or desirable to adjourn the audit, he may adjourn it to some specified date or otherwise as he may think fit, and any action taken or thing done on any day or days on which the audit is resumed after such adjournment shall have the same force and be as effectual as if taken or done by him on the day originally named for the holding of the audit.

21. If the auditor finds that any deficiency or loss has been incurred by the negligence or misconduct of any member or officer of a board or that any sum which ought to have been brought into account by such officer was not so brought into account, and, in pursuance of section 20 of the Local Government (Ireland) Act, 1902, as applied by subsection (2) of section 15 of the Act, charges against such member or officer the amount of such deficiency, loss, or sum, the clerk of such board shall, if so required by the auditor in writing, send as soon as he conveniently can, by post or otherwise, a statement of such deficiency, loss, or sum to such member or officer and to every member of such board.

22. The clerk of a board shall deliver or send by post or otherwise to each person against whom the auditor auditing the accounts of such board makes any surcharge or charge a copy of the certificate of disallowance and surcharge or charge within twenty-four hours after the making of the surcharge or charge.

23. In case of any error in any account of a board, whether occurring in the accounts for the period under audit or in a previous period, caused in the opinion of the auditor by inadvertence or accident, the auditor may make or cause to be made the necessary correction and then deal with the account so corrected or he may direct that the correction shall be made in the accounts of such board for a subsequent year.

24. Any objection made by or on behalf of any person interested or aggrieved against the inclusion in or omission from the accounts of a board undergoing audit of any item or to any voucher or authority for the same may be made to the auditor conducting such audit, who may, if he thinks fit, require such objection to be put in writing. A copy of the decision of the auditor upon such objection shall, within three days after the auditor has given his decision in writing, be sent by the clerk of such board to the person making such objection. If the auditor shall not have given his decision in writing, the clerk of such board shall, within three days after the completion of the audit, send to the person making the objection a written notification informing him of the decision of the auditor whether allowing or disallowing the item objected to.

25. An audit of the accounts of a board shall be deemed to be completed and closed when the auditor, having audited the several accounts, shall have appended his signature with the date thereof at the foot of the balance sheet in the book of receipts and expenditure of such board.

26. The auditor shall submit his report and a copy of the abstract of accounts of each board to the Minister for Fisheries through the Minister for Local Government and Public Health. When the clerk of a board has received from the Minister for Fisheries a copy of the auditor's report and of the abstract he shall lay the same before such board at the next meeting thereof.

27. Where under section 21 of the Local Government (Ireland) Act, 1902, as applied by subsection (2) of section 15 of the Act an extraordinary audit of the accounts of a board is required to be held, the three days' notice required to be given by the auditor appointed to hold such extraordinary audit shall be forthwith communicated by the clerk of such board to the members and treasurer of such board in the manner directed by regulation 16 hereof, and the provisions contained in these regulations with reference to an ordinary audit shall, so far as they may be applicable and capable of being complied with, apply to such extraordinary audit.

28. (1) The procedure on an appeal to the Minister under the enactments mentioned in subsection (2) of section 15 of the Act as applied by that subsection against an allowance, disallowance, surcharge, or charge made by an auditor shall be as follows:—

(a) the appellant must apply to the auditor, within fourteen days after the day on which such allowance, disallowance, surcharge, or charge was made, to state in writing at the foot of the account in connection with which such allowance, disallowance, surcharge, or charge was made his reasons for making such allowance, disallowance, surcharge, or charge;

(b) the appellant shall, within two months after the date on which the allowance, disallowance, surcharge, or charge was made, send to the Minister a notice of appeal in the form No. 11 in the Schedule hereto;

(c) the appellant shall send to the Minister, with the said notice of appeal, a copy of the reasons so stated as aforesaid by the auditor, and also, in the case of a disallowance, surcharge, or charge, a copy of the auditor's certificate.

(2) Every notice of appeal under the foregoing subsection shall be signed by the appellant and shall contain an explicit statement of the grounds on which the appeal is made together with a full statement of all the facts and circumstances on which the appellant relies in support of his appeal.

29. Where a board have, under the authority of section 5 of the Fisheries (Ireland) Act, 1850, authorised the conservators of an electoral division forming part of the district of such board to act as provided by that section the accounts of such conservators shall be included in and form part of the accounts of such board for the purposes of the annual audit and any extraordinary audit.

Given under my Seal of Office this 9th day of August, 1927.

(Signed)  FIONÁN O LOÍNGSIGH,

Minister for Fisheries.

SCHEDULE.

LIST OF FORMS.

FORM No. 1:

Book of Receipts and Expenditure.

FORM No. 2:

Rate Book.

NOTES ANNEXED:

A. Instructions at beginning of Rate Book.

B. Certificate of conformity with valuation.

C. Certificate of striking of rate.

D. Certificate of confirmation of rate.

FORM No. 3:

Rates demand note and receipt book.

FORM No. 4:

Annual Estimate.

FORM No. 5:

Treasurer's advice note.

FORM No. 6:

Annual list of rates outstanding.

FORM No. 7:

Paying Order.

FORM No. 8:

Abstract and yearly statements.

FORM No. 9:

Notice of time and place of audit.

FORM No. 10:

Advertisement of time and place of audit.

FORM No. 11:

Notice of appeal.

FORM C. A. 1.

FOR FISHERY YEAR ENDING 30TH SEPTEMBER, 19....

RECEIPTS.

EXPENDITURE.

FORM C. A. 2.

FISHERY RATES FOR THE SERVICE OF THE YEAR ENDING 30th SEPTEMBER, 19..

NOTES.

A.—Before the Fishery Rate is struck, all the rateable fisheries in the district should be entered in the Rate Book, and Columns 1 to 11 completed as far as possible. The following certificates should then be entered at the end of the list of rateable fisheries for due completion by the persons concerned.

B.—I hereby certify that the fishery rates hereinbefore set forth, in so far as he value of the hereditaments therein assessed is concerned, are in conformity with the valuation now in force.

Dated this........... day of.......................................... 19....

............................................................ Clerk.

C.—We hereby certify that a rate of.............per cent. (being......... shillings and ............ pence in the Pound) was this day struck by the Board of Conservators of the No.........or....................District on all fisheries within their district rated for the relief of the poor or which but for the exemption conferred by Section 13 of the Fisheries Act, 1925 , would be so rated.

Given under the common seal of the Board, this........................ day of .......................... 19....

D.—The above rate was duly confirmed by the Minister for Fisheries without modification (or with such modification as is shown hereunder) as appears by (particulars of the document conveying the Minister's confirmation of the rate).

Dated this ................................... day of............................................................ .19....

............................................................ .....Clerk.

FORM C. A. 3

No.........or................District Board of Conservators

Ref. No. to Ord. Sheet in Valuation Lists...... Rate No........

County or Urban District, ..........Electoral Division............

Townlands............................................................ ...............

Person Rated: Mr............................................................ ....

of............................................................ .............

Immediate Lessor............................................................ ....

Description of Fishery........................................................

............................................................ .......................

............................................................ .......................

Valuation £...... Date of last Revision..................................

Ratestruck for year ending September 30th, 19.....s.. d. in the £1

Total Rate for the year £ : :

No........ or................District Board of Conservators.

RECEIPT FOR FIRST MOIETY OF FISHERY RATE. Rate No.......

County or Urban District .......... Electoral Division......... Townlands...................................................

RECEIVED from Mr................................. of...............................................the sum of: ..........Pounds............shillings and ............pence, being the amount of the First Moiety of the Fishery Rate due in respect of the year ending September 30th 19.... together with arrears out of the Fishery rated in the Rate Book under the above rating number.

_______________________________________________________________________________________________

No.........or................District Board of Conservators.

RECEIPT FOR SECOND MOIETY OF FISHERY RATE. Rate No........

County or Urban District..........Electoral Division......................................

Townlands............................................................ ........................................

RECEIVED from Mr............................................................ ..............

of............................................................ .................................the sum of .................................Pounds........................Shillings and.........................................pence being the amount of the Second Moiety of the Fishery Rate due in respect of the year ending September 30th, 19... out of the Fishery rated in the Rate Book under the above rating number.

FORM C.A.3

No.........or..................District Board of Conservators

DEMAND FOR FIRST MOIETY OF FISHERY RATE. Rate No........

County or Urban District.......... Electoral Division....................................

Townlands............................................................ ......................................

To MR............................................................ ..................................

of............................................................ .....................................................

I hereby demand payment of the undernoted Fishery Rate for the year ending Sentember 30th, 19.... The First Moiety, together with all arrears is due to be paid on or before April 1st next.

Dated the........ day of................................................19........

Address............................................................ ......................

This Notice should be returned with remittance.

No.........or................. District Board of Conservator

DEMAND FOR SECOND MOIETY OF FISHERY RATE. Rate No.........

County or Urban District.............................. Electoral Division........................

Townlands............................................................ ...............................................

To MR............................................................ ...........................................

of ............................................................ ............................................................ .

I hereby demand payment of the undernoted Fishery Rate for the year ending September 30th, 19.... The Second Moiety together with all arrears must be paid by September 1st next.

Dated............................................... day of........................19....

............................................................ ......................Clerk.

Address............................................................ .................................................

This Notice should be returned with remittance.

FORM C A. 4

APPROXIMATE ALLOCATION OF BAILIFFS.

FORM C.A. 5

NO...................................OR........................................DISTRICT BOARD OF CONSERVATORS.

TREASURER'S ADVICE NOTE.

The ............................................... Bank .............................................. Branch, being Treasurer to the above Board of Conservators, is hereby authorised to make, on or after the date shown against each Paying Order, the payments detailed hereunder, and to charge the same to the Account of the Board. The Clerk to the Board has been authorised to issue Paying Orders numbered from ....................... to ........... inclusive to the Payees, and the total payments so authorised amount to the sum of............................................................ ................................................

We hereby certify that we have carefully examined the List of Payments hereon, checked the total, find it correct, and we, at the meeting held to-day, sign this authorisation on behalf of the Board of Conservators.

I certify that the payments detailed hereunder were duly authorised and ordered by the Board at their Meeting held on the above mentioned date, and that, before signing this Certificate, I have entered the several amounts in the appropriate Book of Account.

Countersigned ............................................................ .Clerk.

Form C.A. 6.

No.............or......................DISTRICT BOARD OF CONSERVATORS.

RETURN SHOWING ARREARS OF FISHERY RATES.

FORM C.A. 8.

No......................or...............................................District Board of Conservators.

ABSTRACT OF ACCOUNTS FOR THE FISHERY YEAR ENDED 30th SEPTEMBER,/...................................

            RECEIPTS                 EXPENDITURE

FORM C. A. 9.

NOTICE OF TIME AND PLACE OF AUDIT.

No.........................................or................................................District Board of Conservators.

DEPT. OF LOCAL GOVERNMENT AND PUBLIC HEALTH

............................................................ ..................................

............................................................ ...........................

.......day of ............................................19.............

In pursuance of the Fisheries Act, 1925 (Accounts and Audit) Order, 1927, I hereby give you notice that I shall attend at........................on the........ day of..................19.... at................o'clock, for the purpose of auditing the accounts of the above-named Board of Conservators, and I hereby require you to attend at the time and place above-mentioned, then and there to produce all books and accounts relating to the said Board of Conservators duly made up and balanced to........................19....

I have also to request that you will duly publish a notice of this appointment in the manner prescribed in the said Order, and that you will forthwith intimate this appointment to the Members and the Treasurer and all Accounting Officers of the Board.

You will please acknowledge the receipt of this notice, and transmit to me at the above address a copy of the newspaper containing the advertisement.

......................................................

Local Government Audtor.

To

..........................................................

Clerk to the Board of Conservators.

.........................................

.........................................

FORM C.A. I0.

No.............................................or.............................................District Board of Conservators.

ADVERTISEMENT OF TIME AND PLACE OF AUDIT.

Notice is hereby given that the Audit of the Accounts of the above-named Board of Conservators for the Fishery year ended the 30th day of September, I9......., will be opened at..............................by Mr............................... Local Governement Auditor, on the...............day of.................................... I9....... at the hour of............o'clock, when and where objections to any matter contained in the said several Accounts will be heard. The Accounts will be open between the hours of twelve noon and three o'clock, for three days before the Audit, to inspection at my office by all persons interested.

Dated the...............day of..............................19......

               ...............................Clerk.

FORM C.A. II.

No.............................................or..........................................District Board of Conservators.

APPEAL AGAINST ALLOWANCE, DISALLOWANCE, SURCHARGE OR CHARGE.

In Pursuance of the Provisions of sub-section (2) of section 16 of the Fisheries Act, 1925 , and the enactments applied thereby to the audit of the accounts of Boards of Conservators, I (or we), the undersigned, hereby apply to the Minister for Fisheries to inquire into and decide upon the lawfulness of the reasons stated by the Local Government Auditor, Mr.....................................for making the allowance of the sum of £.........................hereinafter mentioned (or for making the surcharge or charge, of which a copy is enclosed) at his audit of the accounts of the above-mentioned Board of Conservators for the fishery year ended the 30th day of September, 19....

(Here should follow a full statement (in numbered paragraphs if possible) of all the facts and circumstances which the appellant may desire to lay before the Minister in support of the appeal. The grounds upon which the appeal is made should be explicitly set out, and it must appear that the appellant is a person aggrieved by the decision of the auditor, as, for example, in the case of a surcharge by being surcharged.)

Dated the............................day of........................................................19....

Signed............................................................ ..............