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Contents

Legislation

Local Government Finance Act 1982

Crossheading Audit of accounts

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Section 12 Accounts subject to audit.
Section 13 Appointment of auditors.
Section 14 Code of audit practice.
Section 15 General duties of auditors.
Section 16 Auditor’s right to obtain documents and information.
Section 17 Public inspection of accounts and right of challenge.
Section 18 Auditor’s reports.
Section 18A Additional publicity for auditors’ immediate reports.
Section 19 Declaration that item of account is unlawful.
Section 20 Recovery of amount not accounted for etc.
Section 21 Fees for audit.
Section 22 Extraordinary audit.
Section 23 Regulations as to accounts.
Section 24 Right to inspect statements of accounts and auditor’s reports.
Section 25 Audit of accounts of officers.
Section 25A Power of auditor to issue prohibition order.
Section 25AA Restriction of power to issue prohibition order.
Section 25B Effect of and appeals against prohibition orders.
Section 25C Supplementary provisions as to prohibition orders.
Section 25D Power of auditor to apply for judicial review.

Audit of accounts
Declaration that item of account is unlawful.

Section 19 | Declaration that item of account is unlawful.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 19 repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5