Health Act, 1970
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Audits of health board accounts. |
28.—(1) Accounts of a health board shall be audited by a local government auditor appointed by the Minister after consultation with the Minister for Local Government. | |
(2) The following enactments, as amended or adapted by or under any subsequent enactment (including any enactment passed after the passing of this Act), shall apply in relation to the audit and auditor of the accounts of a health board in the same manner as they apply in relation to the audit and auditor of the accounts of a local authority— | ||
(a) section 12 of the Local Government (Ireland) Act, 1871 , | ||
(b) section 63 (2) of the Local Government (Ireland) Act, 1898 , | ||
(c) sections 19 to 21 of the Local Government (Ireland) Act, 1902 , | ||
(d) sections 69 to 71 and 86 of the Local Government Act, 1941 , | ||
subject to the following modifications: | ||
(i) the references in those enactments (as so amended or adapted), to the Minister for Local Government shall be construed as references to the Minister, | ||
(ii) a reference in section 70 or 71 of the Local Government Act, 1941 , to the prescribed period shall, in the case of an audit of the accounts of a health board, be construed as a reference to the period which is the prescribed period for such local authority as the Minister may for this purpose direct. |