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Whereas a draft of this Order in Council has been approved by resolution of each House of Parliament: Now, therefore, Her Majesty, in exercise of the powers conferred by paragraph 1(1) of the Schedule to the Northern Ireland Act 2000 (c.1) and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:– Title and commencement 1. —(1) This Order may be cited as the Local Government (Northern Ireland) Order 2005. (2) Parts II and III come into operation on such day or days as the Department may by order appoint. (3) An order under paragraph (2) may contain such transitional provisions and savings as the Department thinks appropriate. Interpretation 2. —(1) The Interpretation Act (Northern Ireland) 1954 (c.33) applies to this Order as it applies to an Act of the Assembly. (2) In this Order—
(3) Expressions used in this Order and in the principal Act have the same meaning in this Order as in that Act. Audit of accounts of councils, etc. 3. —(1) The accounts of every local government body—
(b) shall be audited in accordance with this Part by a local government auditor assigned by the Department, after consultation with the Comptroller and Auditor General for Northern Ireland.
(2) In this Part "local government body" means—
(b) a committee of a council for which accounts are separately kept; (c) a joint committee of two or more councils.
(3) Without prejudice to section 19(9)(c) of the principal Act, in its application to a joint committee this Part has effect as if any reference to the district of a council included a reference to the districts of all the councils which have concurred in appointing a joint committee.
(b) exercise any other function conferred by law on such auditors.
(3) The Department may, with the consent of the Comptroller and Auditor General for Northern Ireland, designate a local government auditor as chief local government auditor.
(b) such associations or bodies representative of officers of councils; (c) such bodies of accountants; and (d) such other bodies or persons,
as appear to him to be appropriate.
(b) that they comply with the requirements of all other statutory provisions applicable to the accounts; (c) that proper practices have been observed in the compilation of the accounts; and (d) that the body whose accounts are being audited has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
(2) In auditing any such accounts the auditor shall comply with the code of audit practice as for the time being in force under Article 5.
(b) which, whether by reference to any generally recognised published code or otherwise, are regarded as proper accounting practices to be followed in the keeping of accounts of local government bodies, either generally or of the description concerned;
but, in the event of any conflict in any respect between the practices falling within sub-paragraph (a) and those falling within sub-paragraph (b), only those falling within sub-paragraph (a) are to be regarded as proper practices.
(b) if he thinks it necessary, require the person to attend before him in person to give the information or explanation or to produce the document.
(3) Without prejudice to paragraph (2), the auditor may—
(b) if he thinks it necessary, require the officer or member to attend before him in person to give the information or explanation.
(4) Without prejudice to paragraphs (1) to (3), every local government body shall provide an auditor with every facility and all information which he may reasonably require for the purposes of his functions under this Part.
(b) to an additional fine not exceeding £20 for each day on which the offence continues after conviction for that offence.
(6) If, on an application made by a local government auditor, the High Court is satisfied that—
(b) a person or body specified in the application has, without reasonable excuse, failed to comply with that requirement,
the High Court may make an order directing that person or body to comply with that requirement within such time as is specified in the order.
(b) in connection with proceedings under paragraph (6) arising in connection with the audit of the accounts of any body,
are, so far as not recovered from any other source, recoverable from that body. Immediate and other reports in the public interest 9. In auditing accounts of a local government body in accordance with this Part, a local government auditor shall consider—
(b) whether the public interest requires any such matter to be made the subject of an immediate report rather than of a report to be made at the conclusion of the audit.
General report
(b) his opinion on the statement of accounts.
(2) Where an auditor makes a report to the body concerned under Article 9 at the conclusion of the audit, he may include the certificate and opinion referred to in paragraph (1) in that report instead of making an entry on the statement of accounts.
(b) otherwise not later than 14 days after conclusion of the audit.
(2) A copy of the report shall be sent by the auditor to the Department—
(b) otherwise not later than 14 days after conclusion of the audit.
(3) The body concerned shall take the report into consideration in accordance with Articles 12 and 13.
(b) any written recommendation within paragraph (2),
sent to the body in connection with the audit of its accounts.
(b) in the document containing it, the auditor states that in his opinion it should be considered under this Article.
(3) The body concerned shall consider the report or recommendation at a meeting held before the end of the period of one month beginning with the day on which the report or recommendation was sent to the body.
(b) what, if any, action to take in response to the report or recommendation.
(5) If an auditor is satisfied that it is reasonable to allow more time for the body to comply with its duties under paragraphs (3) and (4) in relation to a report or recommendation, the auditor may, in relation to that report or recommendation, extend the period of one month mentioned in paragraph (3).
(b) indicates that the meeting is to be held to consider an auditor's report or recommendation (as the case may be), and (c) describes the subject-matter of the report or recommendation.
(2) The body concerned shall ensure that, as soon as practicable after the meeting—
(b) a notice containing a summary of those decisions which has been approved by the auditor is published in at least two newspapers circulating in that body's district.
(3) The notice required by paragraph (2)(b) in relation to a meeting—
(b) shall indicate the documents in relation to the meeting which are open for inspection in accordance with section 121 of that Act.
(4) This Article does not affect any provision made in relation to meetings of the body in question by Article 11(4) and (5) or any other statutory provision.
(b) make a copy of it, or of any part of it, and (c) require the body to supply him with a copy of it, or of any part of it, on payment of a reasonable sum.
(3) On receiving the report under Article 11(1), the body shall immediately—
(b) supply a copy of the report to every member of the body.
(4) The notice published under paragraph (3) shall—
(b) state that any member of the public may inspect the report and make a copy of it or any part of it between such times and at such place or places as are specified in the notice.
(5) The auditor may—
(b) supply a copy of it or of any part of it to any person he thinks fit.
(6) A person who has the custody of an immediate report and—
(b) refuses to supply a copy of the report or of part of it (as the case may be) to a person entitled to the copy by virtue of paragraph (2)(c),
is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(b) publish the report in any way he thinks fit; and (c) supply a copy of the report, or of any part of it, to any person he thinks fit.
(3) From the time when the report is sent under Article 11(1)—
(ii) make a copy of the report, or of any part of it,
(b) any member of the public may require the auditor to supply him with a copy of the report, or of any part of it, on payment of a reasonable sum.
Inspection of statements of accounts and auditors' reports
(b) inspect and make copies of any report (other than an immediate report) made to the body by a local government auditor; (c) require copies of any such statement or report to be delivered to him on payment of a reasonable sum for each copy.
(2) A document which a person is entitled to inspect under this Article may be inspected at all reasonable times and without payment.
(b) refuses to give copies of the document to a person entitled under this Article to obtain them,
is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(b) make copies of all or any part of the accounts and those other documents.
(2) At the request of an interested person, the auditor shall give that person an opportunity to question the auditor about the accounts.
(b) to require any such information to be disclosed in answer to any question.
(4) For the purposes of paragraph (3), information is to be regarded as personal information about an officer of the body if it relates specifically to a particular individual and is available to the body for reasons connected with the fact—
(b) that payments or other benefits in respect of his holding or ceasing to hold any office or employment under any other person are or have been made or provided to that individual by that body.
(5) In this Article "interested person" means—
(b) a person liable for rates in respect of any hereditament situated in that district; or (c) a representative of a person mentioned in sub-paragraph (a) or (b).
Right to make objections at audit
(b) any other matter in respect of which the auditor could make a report under Article 9.
(2) No objection may be made under paragraph (1) unless the auditor has received written notice of the proposed objection and of the grounds on which it is to be made.
(b) a person liable for rates in respect of any hereditament situated in that district; or (c) a representative of a person mentioned in sub-paragraph (a) or (b).
Declaration that item of account is unlawful
(b) if any such expenditure exceeds £2,000 and the person responsible for incurring or authorising it is, or was at the time of his conduct in question, a member of the body concerned, order him to be disqualified for being elected or being a member of a council for a specified period; and (c) order rectification of the accounts.
(3) The High Court shall not make an order under paragraph (2)(a) or (b) if it is satisfied that the person responsible for incurring or authorising any such expenditure acted reasonably or in the belief that the expenditure was authorised by law, and in any other case shall have regard to all the circumstances, including that person's means and ability to repay that expenditure or any part of it.
(b) appeal against the decision to the High Court,
and on any such appeal the High Court shall have the same powers in relation to the item of account to which the objection relates as if the auditor had applied for a declaration under paragraph (1) in relation to the item of account.
(b) the person to whom the application or appeal relates; or (c) the person by whom the appeal is brought.
Recovery of amount not accounted for, etc.
(b) that a loss has been incurred or deficiency caused by the wilful misconduct of any person,
he shall certify that the sum or, as the case may be, the amount of the loss or the deficiency is due from that person.
(b) is aggrieved by a decision of an auditor to certify under this Article that a sum or amount is due from him,
may not later than 6 weeks after he has been notified of the decision require the auditor to state in writing the reasons for his decision.
(b) in the case of a decision not to certify that any sum or amount is due from any person, the High Court may confirm the decision or quash it and give any certificate which the auditor could have given.
(5) If a certificate under this Article relates to a loss or deficiency caused by the wilful misconduct of a person who is, or was at the time of such misconduct, a member of the council concerned and the amount certified to be due from him exceeds £2,000, that person shall be disqualified for being elected or being a member of a council for the period of 5 years beginning on—
(b) if such an appeal is brought, the date on which the appeal is finally disposed of or abandoned or fails for non-prosecution.
(6) A sum or other amount certified under this Article to be due from any person shall be payable within 14 days after the date of the issue of the certificate or, if an appeal is brought, within 14 days after the appeal is finally disposed of or abandoned or fails for non-prosecution.
(b) any certificate purporting to be so signed shall be taken to have been so signed unless the contrary is proved.
(8) On an appeal under this Article relating to the accounts of a body the High Court may make such order as the High Court thinks fit for the payment by that body of expenses incurred in connection with the appeal by—
(b) the person to whom the appeal relates; or (c) the person by whom the appeal is brought.
(9) Any expenses incurred by an auditor in recovering a sum or other amount certified under this Article to be due in connection with the accounts of a body shall, so far as not recovered from any other source, be recoverable from that body unless the High Court otherwise directs.
(b) any failure by a local government body to act,
if it is reasonable to believe that the decision or failure would have an effect on the accounts of that body.
(b) an application for leave to make such an application.
(3) On an application for judicial review made as mentioned in paragraph (1), the High Court may make such order as it thinks fit for the payment by the body to whose decision or failure the application relates of expenses incurred by the local government auditor in connection with the application. Extraordinary audits and inspections 22. —(1) The Department may at any time direct a local government auditor to hold an extraordinary audit of the accounts of any local government body. (2) An extraordinary audit held under this Article shall be deemed to be an audit for the purposes of this Part (other than Article 17), and the provisions of this Part, so far as applicable, shall apply accordingly. (3) An extraordinary audit may be held after three days' notice in writing given to the body whose accounts are to be audited. Provision for the audit of accounts of officers 23. —(1) Where an officer of a local government body receives money or other property—
(b) for which he ought to account to that body,
the accounts of the officer shall be audited by the auditor of the accounts of that body.
(b) the form, preparation and certification of accounts and of statements of account; (c) the deposit of the accounts of any body at the offices of the body or at any other place; (d) the publication of information relating to accounts and the publication of statements of accounts; and (e) the exercise of any rights of objection or inspection conferred by Article 16, 17 or 18 and the steps to be taken by any body for informing members of the public of those rights.
(2) Regulations under this Article may—
(b) provide that within such period after the expiration of the financial year to which a statement of accounts relates as the Department directs, the prescribed officer of the body shall deliver to the Department such number of copies of the statement as the Department directs; (c) impose other prescribed duties on a prescribed officer of the body or confer prescribed powers on such an officer.
(3) Regulations under this Article may provide for penalties, not exceeding a fine of level 3 on the standard scale on summary conviction, for contraventions of the regulations.
(b) such associations or bodies representative of officers of councils; and (c) such other persons or bodies,
as appear to the Department to be appropriate.
(b) shall be subject to negative resolution.
Certification of claims, returns, etc.
(b) for certifying any account submitted by that body to any such department with a view to obtaining payment under a contract between that body and the department; or (c) for certifying any return by the body which under any statutory provision is required or authorised to be certified by the body's auditor;
and in sub-paragraph (a) "public authority" means a body established by or under the Treaties or by or under any statutory provision.
(b) such associations or bodies representative of councils; (c) such associations or bodies representative of officers of councils; and (d) such other persons or bodies,
as appear to the Department or the chief local government auditor to be appropriate.
(b) for the purposes of any functions of an auditor under this Part; or (c) for any purposes mentioned in section 17(1)(a) to (d) of the Anti- Terrorism, Crime and Security Act 2001 (c. 24) (criminal proceedings and investigations).
(3) A person who discloses information in contravention of paragraph (2) is guilty of an offence and liable—
(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
(4) Paragraph (2) does not apply in relation to disclosure by a person who is, or acts on behalf of a person who is, a public authority for the purposes of the Freedom of Information Act 2000 (c.36); and such a person may disclose any information to which this Article applies—
(b) in any other circumstances, except where such a disclosure would, or would be likely to, prejudice the effective performance by the public authority of a function imposed or conferred on it by or under a statutory provision.
(5) A person mentioned in paragraph (4) who discloses any such information otherwise than as authorised by that paragraph is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(3) In section 10(a) of the principal Act for the words "otherwise than under section 81 or 82 or by reason of" substitute "otherwise than under Article 19 or 20 of the Local Government (Northern Ireland) Order 2005 or by reason of" Powers of district councils in relation to emergencies 29. —(1) A council may make arrangements, or enter into arrangements with other bodies or persons, for—
(b) reducing, controlling or mitigating the effects of any emergency which may occur.
(2) Those arrangements may in particular include—
(b) arrangements for the co-ordination of the activities of the council with those of other bodies or persons.
(3) Where an emergency occurs—
(b) take any other steps which it thinks appropriate for reducing, controlling or mitigating the effects of the emergency.
(4) In carrying out its functions under paragraphs (1) to (3), a council shall have regard to any guidance issued by the Department.
(b) such associations or bodies representative of officers of councils; and (c) such other persons or bodies,
as appear to it to be appropriate.
(b) shall not be made unless a draft of the order has been laid before, and approved by a resolution of, the Assembly.
(8) In carrying out any functions conferred or imposed on it by an order under paragraph (6), a council shall have regard to any guidance issued by the Northern Ireland department which made the order.
(b) such associations or bodies representative of officers of councils; and (c) such other persons or bodies,
as appear to it to be appropriate.
(b) made subject to such conditions,
as the Department may determine.
Use of fixed penalty receipts
6A. —(1) A council may use its fixed penalty receipts only for the purposes of—
(b) such other functions (if any) as are specified in regulations made by the Department.
(2) A council shall supply the Department with such information relating to its use of its fixed penalty receipts as the Department may require.
(ii) if they are not so used before such time after their receipt as may be specified in the regulations;
(b) make provision for accounting arrangements in respect of a council's fixed penalty receipts.
(4) The provision that may be made under paragraph (3)(a)(ii) includes (in particular) provision for the payment of sums to a person (including the Department) other than the council.
(b) such associations or bodies representative of officers of councils; and (c) such other persons or bodies,
as the Department considers appropriate.
Regulation of cosmetic piercing and skin-colouring businesses
(b) of cosmetic piercing; or",
(3) In paragraph (2) (requirement to register premises where business carried on)—
(b) for "pierce their ears" substitute "carry out semi-permanent skin-colouring on them, pierce their bodies".
(4) In paragraph (5) (council may not require particulars about individuals whose ears have been pierced etc.), for "or whose ears he has pierced" substitute ", whose bodies he has pierced or on whom he has carried out semi-permanent skin-colouring".
(6) Schedule 2 (which contains transitional provisions) has effect.
(2B) Regulations shall not be made under subsection (2A) unless a draft of the regulations has been laid before, and approved by resolution of, the Assembly.".
(2) In section 143 of that Act after "regulations made under this Act" insert "(other than regulations under section 115(2A))".
(b) such associations or bodies representative of officers of councils; and (c) such other persons or bodies,
as the Department considers appropriate.
(b) shall not be made unless a draft of the order has been laid before, and approved by resolution of, the Assembly.
(4) In this Article "member" in relation to a council, includes—
(b) a person who is a member of, and represents the council on, any joint committee.
Annual statements under local government superannuation regulations
(b) regulate the issue of such guidance by that Department.".
1. The coming into operation of Article 31 shall not affect the descriptions of person in relation to whom Article 14 of the 1985 Order applies in a district in which that Article is already in force. 2. —(1) This paragraph applies where immediately before the coming into operation of Article 31—
(b) the resolution specifies as the day for the coming into force of that Article the day on which Article 31 comes into operation, or any later day.
(2) The coming into operation of Article 31 shall not affect—
(b) the descriptions of person in relation to whom Article 14 of that Order applies in pursuance of the resolution.
3.
—(1) This paragraph applies where a council has before the coming into operation of Article 31 passed a resolution that provides, or resolutions that between them provide, for Article 14 of the 1985 Order to apply to the council's district in relation to all of the existing descriptions of person.
(b) in relation to persons carrying on the business of semi-permanent skin-colouring.
(3) In sub-paragraph (1), the reference to the existing descriptions of person is to the descriptions of person specified in Article 14(1) of that Order immediately before the coming into operation of Article 31. 4. —(1) This paragraph applies where, immediately before Article 14 of the 1985 Order comes into force in a council's district in relation to persons carrying on the business of cosmetic piercing—
(b) a person is registered under that Article by the council to carry on a business of ear-piercing at premises in the district which are registered under that Article for the carrying-on of that business.
(2) From the coming into force of that Article in that district in relation to persons carrying on the business of cosmetic piercing, the registrations of the person and the premises in respect of ear-piercing shall have effect as registrations in respect of cosmetic piercing, subject to sub-paragraph (3). 5. —(1) In this Schedule "the 1985 Order" means the Local Government (Miscellaneous Provisions) (Northern Ireland) Order 1985 (NI 15). (2) In this Schedule, except paragraph 2(1)(a) and 3(1), any reference to Article 14 of the 1985 Order includes a reference to Article 15 of that Order so far as it has effect for the purposes of that Article. (This note is not part of the Order) Part II of this Order makes new provision for the audit of district council accounts. Part III confers miscellaneous new powers on district councils and makes minor amendments to existing statutory provisions concerning such councils. Explanatory Memorandum ISBN 0 11 080007 9
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