67
PART IX
(In U.K. £5)
(In U.K. £20)
Extraordinary audits.
8.236
Audit of accounts of officers.
8.241
(2) If any person wilfully neglects or disobeys any
regulation made under this section, he shall be liable, an
summary conviction, for a first offence to a fine not
exceeding one hundred dollars, and for a second or subsequent
offence to a fine not exceeding five hundred dollars.
112.
(1) The Governor may at any time direct an
auditor appointed under this Part of this Ordinance to hold
an extraordinary audit of any accounts which are subject to
audit under this Part of this Ordinance.
(2) ́An extraordinary audit held under this section
shall be deemed to be an audit for the purposes of this Part
of this Ordinance, and the provisions of this Part of this
Ordinance, other than those requiring the Council to prepare
and submit a financial statement of the accounts, to deposit
copies of the accounts and documents relating thereto for
public inspection and to give notice thereof by advertisement,
shall apply accordingly.
(3) An extraordinary audit may be held after three days'
notice in writing given to the Council or persons whose
accounts are to be audited.
General.
113. Where an officer of the Council receives any money
or property on behalf of the Council, or receives any money
or property for which he ought to account to the Council,
the accounts of the officer shall be audited by the auditor
appointed under this Part of this Ordinance to audit the
accounts of the Council, with the same powers, incidents and
consequences as in the case of those accounts.
R
(64)