No. 273/1946:

PUBLIC BODIES ORDER, 1946.

PUBLIC BODIES ORDER, 1946.

ARRANGEMENT OF ARTICLES.

PART I.

INTERPRETATION.

1. Application of the Interpretation Act.

2. Definitions.

3. References to meetings, etc., of local authorities.

4. References to particular officers.

5. Prescribed forms.

PART II.

APPLICABLE TO EVERY PUBLIC BODY.

6. Accounts and records.

7. Duties of officers.

8. Form of abstract.

9. Preparation and consideration of abstract.

10. Capital accounts.

11. Register of insurances.

12. Register of mortgages.

13. Investments.

14. Notices of yearly audit.

15. Notices of extraordinary audit.

16. Inspection of abstract, etc., before audit.

17. Change of auditor.

18. Adjournment of audit.

19. Duties of accounting officers at audit.

20. Corrections in accounts.

21. Objections at audit.

22. Notification of surcharge or charge.

23. Completion of yearly audit.

24. Completion of extraordinary audit.

25. Consideration and publication of abstract and auditor's report.

26. Appeals from the auditor.

PART III.

APPLICABLE TO EVERY LOCAL AUTHORITY.

27. Minutes.

28. Monthly financial statement.

29. Transfer of duties of secretary or clerk.

30. Reference to capital debt in the abstract of accounts.

31. Reference in the abstract or accounts to houses provided by a local authority.

32. Unpaid bills.

33. Register of lands.

34. Register of charges on property.

35. Stock records.

36. Stocktaking.

37. Materials expense account.

38. Machinery expense account.

39. Cost accounts.

40. Orders for goods or works.

41. Custody of bonds.

42. Giving of receipts.

43. Lodgments.

44. Duties of the manager in regard to moneys received.

45. Checking of accounts of moneys received on behalf of a local authority.

46. Arrears notices.

47. Making of payments.

48. Treasurer's advice notes.

49. Nominated officers.

50. Paying orders.

51. Imprest accounts.

52. Payment of demands.

PART IV.

ANNUAL BUDGETS OF COUNTY COUNCILS AND ELECTIVE BODIES.

53. Notice of the making of an estimate of expenses.

54. Estimate of expenses of an elective body which is not a rating authority.

55. Estimate of expenses of a county council.

56. Estimate of expenses of an urban authority.

57. Adoption of estimate of expenses and determination of rates in the pound of a county council or of an urban authority.

58. Adoption of estimate of expenses and demand by an elective body which is not a rating authority.

59. Demand by county council on an urban authority.

PART V.

MAKING AND COLLECTION OF RATES BY RATING AUTHORITIES.

60. Preparation of the rate book.

61. Notice of deposit of the rate book.

62. Notice of deposit of the rate book.

63. Notice of the rate having been made.

64. Rating of a hereditament divided before rate is made.

65. Amended rate on a divided hereditament.

66. Rate collectors.

67. Rate collectors' bonds.

68. Preparation and issue of collection books, etc.

69. Separate demand notes and receipts.

70. Duties of rate collector.

71. Notice to agent or trustee of a small dwelling requiring payment of rates.

72. Notice to occupier of a small dwelling requiring payment of rates.

73. Payments on account of rates.

74. Remuneration of rate collectors.

75. Schedule of uncollected rates.

76. Payment of arrears before issue of warrant.

77. Refunds to collector.

78. Publication of lists of unpaid rates.

79. The rate inspector.

80. Duties of the rate inspector.

81. Completion of the rate book.

82. The rates ledger.

83. Returns relating to the collection of rates.

84. Reference to the rate collection in the abstract of accounts.

PART VI.

APPLICABLE TO EVERY ROAD AUTHORITY.

85. Road sections and numbers.

86. Road schedule.

87. Official road map.

88. Road groups.

89. Charges for materials and machinery, etc., used on roads.

90. Record of expenditure on each road or section.

91. Summary of road expenditure.

92. Transferred roads.

PART VII.

Applicable in relation to every Institution maintained by a Local Authority in which Persons are fed, clothed and lodged.

93. Average costs, etc., of the institution.

94. Consumable materials produced in the institution.

95. Number and classification of inmates.

96. Property of inmates.

97. Visits by the manager.

PART VIII.

MISCELLANEOUS PROVISIONS.

98. Register of separate charges.

99. County rate account.

100. Municipal rate account.

101. Labourers cottages.

102. Houses for the working classes.

103. Register of members' addresses.

104. Insurance of employees.

105. Determination of net cost of maintenance of chargeable patients by a joint mental hospital board.

106. Prescribed periods for appeals in relation to a surcharge or charge.

107. Giving of notices.

108. Special provisions in relation to the Dublin County Council.

109. Special provisions in relation to the Cork County Council.

PART IX.

GENERAL.

110. Departures from the provisions of this Order.

111. Revocations.

112. Commencement.

113. Citation.

SCHEDULE.

PRESCRIBED FORMS.

PART I.

RELATING TO THE ACCOUNTS OF PUBLIC BODIES.

Abstracts.

Other forms relating to accounts.

Audit.

PART II.

ESTIMATES, ETC.

PART III.

RELATING TO THE MAKING AND COLLECTION OF RATES.

RELATING TO THE MAKING AND COLLECTION OF RATES.

PART IV.

RELATING TO ROADS.

1946. No. 273.

PUBLIC BODIES ORDER, 1946.

The Minister for Local Government and Public Health in exercise of the powers vested in him by the Local Government Acts, 1925 to 1946, and in exercise of every other power enabling him in this behalf hereby orders as follows, that is to say :—

PART I. Interpretation.

1. The Interpretation Act, 1937 , applies to this Order.

2. In this Order, and in the accounts, books and instruments required by this Order to be kept or executed, the following words and expressions have the meanings hereby assigned to them respectively, that is to say :—

" the Minister " means the Minister for Local Government and Public Health ;

" the Act of 1941 " means the Local Government Act, 1941 ;

" the Act of 1946 " means the Local Government Act, 1946 ;

" the Management Acts " means, in relation to a county council or a local authority which is an elective body, the County Management Acts, 1940 and 1942, and in relation to the corporation of a county borough the Act or Acts relating to the management of such county borough ;

" the Order of 1942 " means the Public Bodies Order, 1942 ;

" public body " has the meaning assigned to it by section 68 of the Act of 1946 ;

" local authority " has the same meaning as in the Act of 1941 ;

" elective body " has the same meaning as in the County Management Act, 1940 ;

" the rating authority " in relation to the making or collection of a rate means the rating authority by which such rate is made;

" urban area " means—

(a) a borough other than a county borough, or

(b) an urban district;

" urban authority " means the corporation or council (as may be appropriate) of an urban area;

" joint mental hospital board " means a joint board appointed under section 16 of the Mental Treatment Act, 1945 , to be the local administrative authority under the said Act for a joint mental hospital district;

" the directing body " in relation to a local authority means the body by whom the reserved functions of such local authority are performed;

" the manager " for a local authority means the person through and by whom the functions of such local authority other than the reserved functions are to be performed;

" the auditor ", in relation to a public body, means the local government auditor auditing the accounts of such public body;

" secretary or clerk " of a public body means—

(a) in relation to a county council, the county secretary;

(b) in relation to the corporation of a county borough, an urban authority, or the commissioners of a town, the town clerk;

(c) in relation to a joint mental hospital board the chief clerk of such board, and

(d) in relation to any other public body, the principal officer of such public body;

" road services " means the functions of a county council relating to the construction and maintenance of roads;

" public assistance services " means the functions of a county council acting itself as a public assistance authority under the Public Assistance Act, 1939 , or supplying money to a public assistance authority under the said Act;

" mental hospital services " means the functions of a county council under the Mental Treatment Act, 1945 , acting itself as a mental hospital authority or supplying money to a joint mental hospital board;

" health services " means the functions other than public assistance services and mental hospital services of a local authority relating to the protection or improvement of the health of the people and the care and treatment of the sick and infirm;

" housing services " does not include the functions of a local authority under section 3 or section 4 of the Housing (Amendment) Act, 1946 , but subject to the said exception, means the functions of a county council or urban authority under—

(a) the Labourers Acts, 1883 to 1941, or the Housing of the Working Classes Acts, 1890 to 1931 (as the case may be), or

(b) the Small Dwellings Acquisition Acts, 1899 to 1931, as amended by any other enactment, or

(c) the Housing (Financial and Miscellaneous Provisions) Acts, 1932 to 1946;

" separate charge " means any expense incurred by a county council which does not come within one of the following classes, that is to say :—

county-at-large charges,

urban charges,

town charges,

joint district charges,

expenses charged on the county exclusive of every urban district therein,

expenses charged on a county health district,

expenses charged on a public assistance district,

and also the cost of the payment by a county council of any compensation for criminal injuries which comes within any of the said classes.

" general purposes " includes every function of a county council other than road services, public assistance services, mental hospital services, health services, housing services, town charges and separate charges;

" the estimate of expenses " of a local authority has the same meaning as in the Management Acts;

" the estimates meeting " of a local authority means the estimates meeting or rates meeting required to be held by such local authority under the Management Acts;

" rate collector " means a person appointed for an area by a rating authority to collect the rates made by such rating authority on the hereditaments in the whole or part of such area;

" collection district " means the area for which a rate collector of a rating authority is appointed;

" small dwelling " means a hereditament which is a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 as amended by subsequent enactments;

" the discount period " means in relation to the rate on a small dwelling the period within which payment of a portion of such rate is deemed under section 10 of the Local Government (Rates on Small Dwellings) Act, 1928 , to be full payment and satisfaction thereof;

" repair " when used in relation to roads means all work of repair of roads, and includes resurfacing with a material similar to the existing surface, patching, dressing with tar or bitumen, repairing surface water drains, trimming, cutting or removing hedges or trees abutting on roads, repairing or renewing kerbing, channelling, or paving, the maintenance of guard posts, weighbridges or traffic signs, the maintenance of walls or fences for the protection of the public, the maintenance of supporting walls, and other similar works;

" improvement " when used in relation to roads means and includes the making of any new road or portion of a road, widening roads, resurfacing roads with a material different from the existing surface, constructing or strengthening foundations of roads and the resurfacing necessary in connection therewith, provision of kerbing, channelling, paving, or systems of surface water drainage, rebuilding bridges, providing guard posts, weighbridges or traffic signs, removing buildings and structures obstructing the view on roads, and other similar works;

a road " in the charge of " a road authority means a road the construction, repair and improvement of which is the duty of such road authority;

" traffic sign " has the meaning assigned to it by section 69 of the Act of 1946;

" road fund expenses " means the expenses incurred by a county council or the corporation of a county borough in or in relation to the grant of licences for the use of mechanically propelled vehicles on roads, licences for the driving of mechanically propelled vehicles and petrol pump licences;

" consumable materials " means materials coming within any of the following classes, that is to say :—

food, drink and tobacco;

materials for washing or cleansing;

medicines;

" article of equipment " means an article coming within any of the following classes, that is to say :—

clothing and bedding;

furniture, crockery and hardware;

medical and surgical appliances;

" half-year " means a half-year ending on the 31st day of March or the 30th day of September.

3. Every reference in this Order to a meeting, member, committee, member of a committee or meeting of a committee of a local authority shall be construed as a reference to a meeting, member, committee, member of a committee or meeting of a committee (as the case may be) of the directing body.

4. Every reference in this Order to a particular officer shall be construed as including a reference to any person duly appointed to act in the place of such officer during his absence, suspension or incapacity or during a vacancy in his office.

5.—(1) The forms set forth in the Schedule to this Order shall be the prescribed forms for the respective purposes for which they are expressed to be applicable.

(2) A reference in this Order to a form with a specified designation consisting of a letter or letters with or without a number shall be construed as a reference to the form set forth in the Schedule to this Order to which such designation is assigned therein.

PART II. APPLICABLE TO EVERY PUBLIC BODY.

6.—(1) Every public body shall keep proper accounts of their receipts and expenditure.

(2) Every public body shall so far as is reasonably possible by means of internal check and other methods, ensure that their accounts and records are punctually, carefully and accurately kept.

7. The several books of account and forms shall be kept and filled up and the several duties assigned and prescribed by this Order shall be punctually discharged by the respective proper officers of the public body in the manner set forth and according to the directions given in this Order and in the Schedule hereto. Officers who are required to sign or verify any book or document shall, subject to any special provisions of this Order in relation to any particular book or document, do so in their own handwriting and not by means of a rubber or other stamp.

8.—(1) Subject to the provisions of sub-article (6) of this article the abstract of accounts of a public body for which a special form of abstract is set forth in the Schedule to this Order shall be in the said form.

(2) The abstract of accounts of the corporation of a county borough or of any public body for which a special form of abstract is not set forth in the Schedule to this Order shall be in such form as the Minister shall direct or approve from time to time.

(3) A direction or approval given by the Minister for the purpose of sub-article (3) of article 8 of the Order of 1942 shall be deemed to have been given for the purposes of sub-article (2) of this article.

(4) A direction or approval given or deemed to have been given by the Minister for the purposes of sub-article (2) of this article may be revoked by the Minister.

(5) The abstract of accounts of a public body shall include every explanatory and statistical statement required by this Order.

(6) Where a voluntary civic improvement fund is maintained under the Local Authorities (Acceptance of Gifts) Act, 1945 , separate accounts of such fund shall be included (in such form as the Minister shall direct or approve from time to time) in the abstract of accounts of the local authority, and the balance in such fund shall be shown separately in the statement of balances in such abstract.

(7) Unless the Minister shall otherwise direct no separate abstract shall be prepared of the accounts of a committee (other than a joint committee) to which in the exercise of a discretion a public body has delegated any of its powers, functions or duties, but the accounts of such committee shall be included in the abstract of accounts of such public body.

9.—(1) The abstract of accounts of a public body for a financial year shall be considered by the public body at a meeting to be held before the expiration of twelve weeks from the close of the financial year.

(2) The secretary or clerk of a public body shall, at such time after the close of every financial year as will enable the provisions of sub-article (1) of this article to be complied with, prepare and complete the abstract of accounts for such financial year from the accounts and records of the public body and shall sign and date the certificate (Form AS 8) at the foot of the abstract.

(3) Immediately after the consideration of the abstract of accounts of a public body for a financial year at the meeting mentioned in sub-article (1) of this article the secretary or clerk of the public body shall forward the abstract of accounts to the Minister.

10. The abstract of accounts of a public body for a financial year during which capital moneys have been received or expended shall include a statement in Form AS 1.

11.—(1) Every public body shall keep a register of all insurances effected by the public body showing in each case the risk insured against, the amount of the cover provided, the name or title of the insurer, the number of the policy, the amount of the premium, the date on which the premium becomes due and the date on which the premium is paid.

(2) A separate portion of the register of insurances shall be kept for fidelity bonds.

12. Every public body shall keep a register of mortgages in Form AR 1 showing particulars of every loan borrowed by the public body.

13. When any moneys are invested by a public body in stocks, shares or similar securities the following provisions shall apply, that is to say :—

(a) a book, to be called " the Investment Ledger " shall be kept showing the securities held by the public body and recording every transaction in relation to such securities;

(b) if the value of any such securities held by the public body at the close of a financial year has not been included in the statement of balances in the abstract of the accounts of such body for such financial year as forming part of a sinking fund the aggregate cost of such securities shall be included in such statement.

14.—(1) Notice of the time and place appointed for the holding of the yearly audit of the accounts of a public body shall be given in Form AD 1 by the auditor to the secretary or clerk.

(2) When the secretary or clerk of a public body receives from the auditor notice of the time and place appointed for the holding of the audit he shall proceed as follows, that is to say :—

(a) he shall cause a notice in Form AD 2 to be exhibited on the outer gate or door of the principal offices of the public body during the seven days next preceding the day appointed for such audit;

(b) he shall cause a notice in Form AD 2 to be published at least seven days before the day appointed for the audit in a newspaper circulating in the functional area of the public body;

(c) he shall deliver or send by post at least seven days before the day appointed for the audit to every accounting officer of the public body a notice in Form AD 3;

(d) if the public body is a local authority he shall give due notice of such time and place to every member of the directing body, to the treasurer and to the manager;

(e) if the public body is not a local authority he shall give due notice of such time and place to every member and to the bankers of such public body.

15. Where the Minister in pursuance of section 21 of the Local Government (Ireland) Act, 1902, requires an extraordinary audit to be held of the accounts of any public body or of any officer thereof, the three days' notice required by that section to be given by the auditor shall be published forthwith and so far as possible in the manner in which the notice of the yearly audit of the accounts of a public body is to be published under this Order.

16. The secretary or clerk shall seven clear days before the day appointed for the yearly audit of the accounts of a public body deposit the abstract, books, vouchers and other documents relating to the accounts for inspection in the offices of the public body; and shall permit the same after they have been so deposited and before the day appointed for the audit to be inspected and, if it is so desired, copied during office hours by all persons interested.

17. If the auditor of the accounts of a public body be unable from illness or other sufficient cause to hold the audit upon the day appointed or to complete an audit which has been opened by him the audit may, if the Minister thinks fit, be held or completed by such other auditor as the Minister may assign for the purpose. The audit so held on the day appointed or completed by the auditor so assigned 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.

18. If, for any reason, the auditor of the accounts of a public body 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 by the auditor on any day or days on which the audit is resumed 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.

19. The secretary or clerk and the officers of a public body who by law are liable to account to the auditor shall attend when required at the time and place appointed for the audit of the accounts, and shall submit to the auditor all books and accounts which they are respectively required to keep, by this or any other Order of the Minister or by the public body, together with all documents and vouchers relating to such books and accounts.

20. In case of any error in any of the accounts of a public body, whether occurring in the accounts for the period under audit or in a previous period the auditor may make or cause to be made the necessary correction and may then deal with the account so corrected or he may direct that the correction shall be made in the accounts of a subsequent year.

21. Any objection made by or on behalf of an aggrieved person to the inclusion of any item in or the omission of any item from the accounts of a public body undergoing audit, or to any voucher or authority for the same, may be made to the auditor, 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 forty-eight hours after the auditor has given his decision in writing be sent by the secretary or clerk to the person making the objection. If the auditor shall not have given his decision in writing the secretary or clerk shall within forty-eight hours after the completion of the audit, send to the person making the objection a written notification informing him of the decision of the auditor.

22. The secretary or clerk of a public body shall within forty-eight hours deliver, or send by post or otherwise, to each person against whom the auditor of the accounts of such public body makes any surcharge or charge a copy of the certificate of disallowance and surcharge or a copy of the certificate of charge.

23.—(1) The yearly audit of the accounts of a public body 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 to the certificate in Form AS 9 at the foot of the prescribed abstract of such accounts.

(2) At the close of the yearly audit of the accounts of a public body the secretary or clerk shall prepare and verify so many fair copies of the abstract as the auditor may require and shall submit the same to the auditor.

24.—(1) When the auditor has completed an extraordinary audit held in pursuance of section 21 of the Local Government (Ireland) Act, 1902, he shall sign in duplicate a certificate in Form AD 6 and shall deliver one such certificate to the secretary or clerk and shall transmit the other such certificate to the Minister.

(2) An extraordinary audit held in pursuance of the said section 21 shall be deemed to be completed and closed when the auditor has signed the two certificates required by this article.

25.—(1) When the secretary or clerk of a public body has received from the Minister a copy of the certified abstract of the accounts of the public body for a financial year and a copy of the auditor's report thereon he shall comply with the following procedure, that is to say :—

(a) if the public body is not a local authority, he shall lay the said copies before the public body at the next meeting;

(b) if the public body is a local authority, he shall submit the said copies to the manager for inspection and shall lay the said copies before the directing body at the next meeting.

(c) if section 18 of the Local Government (Ireland) Act, 1871, applies in relation to the public body he shall publish in at least one newspaper circulating in the functional area of the public body a notice in Form AD 4 which notice shall be in lieu of the publication of the abstract of accounts required by the said section 18.

(d) he shall furnish a copy of the said certified abstract and report to every member of the public body without charge.

(e) he shall furnish a copy of the said certified abstract and report to any other person who applies for the same at a charge of one shilling.

(2) If the Minister shall so direct, the public body shall cause the auditor's report to be published in a newspaper circulating throughout the functional area of the public body.

(3) The provisions of this article shall apply with the necessary modifications when the secretary or clerk of a public body has received from the Minister a copy of the auditor's report on an extraordinary audit.

26. Where a person is aggrieved by an allowance, disallowance, surcharge, or charge made by an auditor of the accounts of a public body, and desires to appeal against such decision by applying to the Minister under section 12 of the Local Government (Ireland) Act, 1871, he shall comply with the following procedure that is to say :—

(a) unless the auditor when making such decision has stated in writing his reasons for such decision at the foot of the account he shall apply to the auditor, within the period of fourteen days mentioned in section 19 of the Local Government (Ireland) Act, 1902, so to state his reasons;

(b) he shall send to the Minister with his appeal a copy of the auditor's said reasons for such decision and in the case of a disallowance, surcharge or charge a copy of the auditor's certificate;

(c) the appeal shall be in Form AD 5 and shall be signed by every aggrieved person who is appealing against such decision.

PART III. APPLICABLE TO EVERY LOCAL AUTHORITY.

27. Accurate minutes shall be kept of the proceedings of the directing body of every local authority.

28. On or before the seventh day of each month every local authority shall send to the Minister the Monthly Financial Statement in Form AC 1, showing in summary the financial position of the local authority on the last day of the preceding month.

29.—(1) A local authority may by order direct that all or any of the duties imposed by this Order on the secretary or clerk of such local authority shall be performed by some other specified officer in lieu of such secretary or clerk.

(2) A direction given under this article may be revoked by the local authority at any time.

(3) Any provision of this Order imposing on the secretary or clerk of a local authority any duties to which a direction given under this article relates shall, so long as such direction continues in force, have effect with such modifications as are necessary to give effect to such direction.

30.—(1) Where any capital debt has been incurred by a local authority and is still outstanding at the close of a local financial year the abstract of accounts of such local authority for such year shall include a statement of the account of such capital debt.

(2) Where any capital debt was incurred by means of the issue of stock the statement to be included in the abstract of accounts in pursuance of this article shall, so far as it relates to such debt, be in the form prescribed for the abstract of stock and redemption fund accounts by the Urban Stock Regulations, 1892 to 1928.

(3) Where any capital debt was incurred otherwise than by means of the issue of stock the statement to be included in the abstract of accounts in pursuance of this article shall, so far as it relates to such debt, be in Form AS 2.

31. The abstract of accounts for a local financial year of a local authority by which houses for the working classes or labourers cottages are provided shall include

(a) a statement in Form AS 6 giving particulars of the collection of the rents or purchase annuities of such houses during such year, and

(b) a statement in Form AS 7 showing the net charge on the revenue during such year in respect of such provision.

32.—(1) In this Order the expression " unpaid bill " means a sum remaining due by a local authority on revenue account at the close of a local financial year.

(2) In the revenue accounts of a local authority and in every statistical statement prepared by a local authority in pursuance of this Order the unpaid hills at the close of a local financial year shall, subject to the provisions of sub-article (3) of this article, be treated as having been paid during the said year.

(3) At the close of a local financial year the total of the unpaid bills on the debit side of any charge account shall be transferred to the credit side of an unpaid bills account. The balance on the unpaid bills account (being the total amount of all the unpaid bills) shall be shown in the statement of balances in the abstract of accounts for the year. So far as is reasonably possible the said unpaid bills shall be paid during the first month of the next local financial year. When unpaid bills are paid they shall be posted to debit of the unpaid bills account so as to discharge the balance carried over from the previous year.

33.—(1) Every local authority shall keep a register of lands in which particulars shall be entered of all land acquired or leased by the local authority before the commencement of the Order of 1942 and still held by the local authority at such commencement, and of all land acquired or leased by the local authority after such commencement.

(2) The register of lands kept under this article shall show the following matters in respect of any particular land, that is to say :

(a) the situation and area of such land;

(b) the tenure on which such land is held;

(c) particulars of any burdens, easements or similar matters affecting the land;

(d) the location of the documents of title;

(e) the date on which and the purpose for which such land was acquired or leased;

(f) the price or compensation or rent paid in respect of such acquisition or lease;

(g) the use made of such land from time to time;

(h) in respect of any such land which is let by the local authority and which is not used for a labourers cottage or plot or a house for the working classes, particulars of such lettings;

(i) where such land is no longer held by the local authority, the date on and manner in which the local authority ceased to hold such land and the price (if any) paid to such local authority in respect of such land.

34.—(1) Whenever any sum of money owing to a local authority is a charge on any land, structure or other property, or on any estate or interest therein, such local authority shall keep a register of charges and shall enter therein the following particulars of such charge, that is to say :—

(a) the amount so charged;

(b) the circumstances under which such sum is so owing;

(c) the period within which such sum is to be repaid;

(d) the rate of interest (if any);

(e) the Act or instrument creating such charge;

(f) the situation and area of such land;

(g) the estate or interest on which such sum is a charge;

(h) the date and amount of every payment on account of such charge.

(2) In the register of charges a separate part shall be kept relating to charges arising under the Town and Regional Planning Acts, 1934 and 1939 and such part shall be the register kept under section 78 of the Town and Regional Planning Act, 1934 .

35. Records shall be kept of the amount or number of all materials, articles and livestock in the possession of a local authority and of the quantities produced or purchased and consumed or condemned so that so far as is reasonably possible any deficiency or surplus can be ascertained by comparison with the stock in hand at any time.

36.—(1) This article shall apply to all materials, articles and livestock in the possession of a local authority and used for the purposes of their powers and duties.

(2) It shall be the duty of the manager in accordance with the provisions of this article to take all reasonable precautions to prevent the loss of property to which this article applies.

(3) Stock shall be taken at regular and irregular intervals at least once in every local financial year of all property to which this article applies except property in respect of which a declaration is in force under the next following sub-article.

(4) If the manager considers it to be unnecessary to take stock as frequently as is required by sub-article (3) of this article of any particular class of property other than consumable materials he may by order declare that the said sub-article shall not apply to property of that class.

(5) Stock of any consumable materials shall be taken on the last day of every local financial year.

(6) The stock of any property to which this article applies shall be taken by a person to be appointed for the purpose by the manager.

(7) The stocktaker shall include in his return of the stock of any property a statement of the description and quantity of such property which he considers to be worn out or useless; and the manager shall arrange for the consideration of such statement and the action to be taken thereon.

(8) Every medical officer who is responsible for the safe custody of any medical supplies shall furnish to the manager at the close of every local financial year a certificate showing the number or amount of every class of such medical supplies in his hands and, unless the manager shall otherwise direct, the amount shown on such certificate in respect of any class of medical supplies shall, without further or other stocktaking, be taken to be the stock in hand of such medical supplies.

37.—(1) Subject to the provisions of sub-article (2) of this article whenever a local authority provides stocks of materials for use in the construction and maintenance of roads, sewers, water supplies, houses or other similar works the following provisions shall have effect that is to say :—

(a) the stock records of such materials shall be kept under the supervision of the county surveyor, county engineer, borough surveyor or other chief engineering officer of the local authority and shall show the quantities of the various materials in stock at any time and the quantities issued from time to time for use on particular works;

(b) the local authority shall determine once at least in each half-year, or more often if it thinks fit, a scale of charges for the issue of each class of such materials. An amount determined in accordance with such scale of charges shall be charged to each work in respect of every issue of such material for use thereon;

(c) the scale of charges for materials shall be determined by the local authority in such manner that the amount to be charged thereunder for any issue of material shall as nearly as possible be the actual cost of providing the material so issued;

(d) an account to be called the " Materials Expense Account " shall be kept, in the case of a county council as part of the county at large general purposes account, in the case of an urban authority, as part of the general urban purposes account, and in the case of any other local authority as part of the appropriate general account of such local authority, in which shall be entered—

(i) by way of charge, the expenses of obtaining the materials whether by purchase or otherwise and of preparing the materials for use; and

(ii) by way of discharge, the amounts charged against the various works in accordance with paragraph (b) of this sub-article;

(e) the balance on the Materials Expense Account shall be ascertained at the close of each local financial year and transferred to the account of which the Materials Expense Account is a part.

(2) Paragraphs (b), (c), (d) and (e) of the foregoing sub-article shall not apply in relation to any material which is specifically and solely provided for use in the construction and maintenance of a particular road or road group or in any other particular work.

38.—(1) Where a local authority provides machinery, horses, vehicles, or implements for use in the construction and maintenance of roads, sewers, water supplies, houses or other similar works records shall be kept under the supervision of the county surveyor, county engineer, borough surveyor or other chief engineering officer of the local authority which shall show the various machinery, horses, vehicles and implements in stock at any time, and the daily use of such machinery, horses, vehicles and implements on particular works.

(2) The local authority, with the consent of the Minister, shall determine from time to time and once at least in each year a scale of charges for the daily use of all machinery, horses, vehicles and implements. An amount determined in accordance with such scale of charges shall be charged to each work in respect of the use of any machinery, horse, vehicle or implement thereon.

(3) An account to be called " the Machinery Expense Account " shall be kept in the case of a county council as part of the county at large general purposes account, in the case of an urban authority as part of the general urban purposes account and in the case of any other local authority as part of the appropriate general account of such local authority, in which shall be entered :—

(a) by way of charge,

(i) the cost of any machinery, horses, vehicles and implements purchased out of revenue; and

(ii) the amounts paid in respect of the repayment of interest and principal of outstanding loans for the purchase of machinery, horses, vehicles or implements; and

(iii) the cost of operation and maintenance and any other expenses incurred in connection with the machinery, horses, vehicles and implements;

(b) by way of discharge, the amounts charged against the various works in accordance with the preceding sub-article and also any sums received for hire or sale of machinery, horses, vehicles or implements.

(4) The balance on the Machinery Expense Account shall be ascertained at the close of each local financial year and transferred to the account of which the Machinery Expense Account is a part.

(5) In determining the charge to be made for any machinery, vehicle or implement regard shall be had to the initial cost and the probable period of utility of such machinery, vehicle or implement and to the expenses incurred in operation and maintenance.

(6) Where any machinery, horse, vehicle or implement is used for the purpose of preparing stocks of material for use on works the use thereof shall be charged to the Materials Expense Account in accordance with the scale and the amounts so charged shall be included with the other expenses of the preparation of material in the Materials Expense Account.

39. A local authority shall keep cost accounts as accurately and completely as is reasonably possible in respect of every work of construction or improvement carried out by the local authority.

40.—(1) Where an officer of a local authority is authorised to issue orders on their behalf for stores, other articles, repairs or works he shall do so by means of an order bearing an identifying number and taken from a book.

(2) A carbon copy of every such order shall be retained in the order book which shall be so constructed as to provide therefor.

(3) The identifying numbers of orders shall be consecutive and on each order and carbon copy thereof the identifying number shall appear in print.

(4) A record shall be kept showing in respect of every order book provided by a local authority for the purposes of this article the number of the first and last order, the date of purchase and issue and the officer to whom it is issued; and such record shall be retained and made available for inspection by the auditor.

41. A local authority shall deposit in a bank for safe custody all fidelity bonds entered into by their officers and shall make arrangements with such bank for the production of any such bond on the request in writing of the auditor or the manager and not otherwise.

42.—(1) Where payments of a fixed amount not exceeding five shillings are received by a local authority for a particular service the manager may arrange for the giving of receipts for such payments by means of tickets numbered consecutively in print and with the amount of the payment printed thereon.

(2) Subject to the provisions of the immediately preceding sub-article every officer who receives money on behalf of a local authority shall give to the person paying the same an official receipt bearing an identifying number to be taken from a receipt book provided by the local authority for the purpose.

(3) Every official receipt shall set forth the date on which the money was received, the amount thereof, the name of the person from whom it was received, the purpose for which it was received, whether the payment was made by cash, cheque, money order, postal order or otherwise, and (in the case of a periodical payment) the period covered thereby.

(4) Except in the case of receipts for rates other than interim receipts, a carbon copy of every official receipt shall be retained in the receipt book which shall be so constructed as to provide therefor.

(5) The identifying numbers of official receipts shall be consecutive, and on each official receipt and carbon copy thereof the identifying number shall appear in print.

(6) A record shall be kept showing in respect of every official receipt book or block of tickets provided by a local authority for the purposes of this article the number of the first and last receipt or ticket, the date of purchase and issue, and the officer to whom it is issued; and such record shall be retained and made available for inspection by the auditor.

43.—(1) Where no express provision is made by statute for the lodgment of the moneys received on behalf of a particular local authority within a period, all moneys received by an officer of such local authority on behalf of such local authority shall be lodged by him with the treasurer within such time as may be specified by the local authority or, if no such time has been so specified, forthwith.

(2) Whenever moneys received by an officer of a local authority are lodged by him with the treasurer such officer shall enter particulars of such lodgment on a paying-in slip and shall certify thereon the accuracy of such particulars.

(3) The particulars of a lodgment to be entered on the paying-in slip shall show how such lodgment was made up, whether by cash, cheque, money order, postal order, or otherwise, and where such lodgment is wholly or partly made up of a cheque the amount of such cheque and the number of the receipt given under this Order for such cheque.

(4) The treasurer of every local authority shall at an audit of the accounts of such local authority for any period produce or arrange for the production of the portions of the lodgment dockets in respect of all lodgments during such period which have been retained by the treasurer.

44.—(1) On or before the seventh day of each month the manager for every local authority shall ascertain whether all moneys received during the preceding month on behalf of the local authority have been duly lodged with the treasurer.

(2) Where ally moneys received during any month on behalf of a local authority have not been duly lodged, the manager shall send to the Minister with the monthly financial statement a report setting out the amount of such moneys, the name of the person responsible and any other relevant matters.

45,—(1) The manager for a local authority shall arrange that the accounts of every officer who receives money on behalf of the local authority shall be checked in accordance with this article by some other officer (in this article referred to is " the checker ") to be appointed for the purpose by the manager.

(2) Checking of the accounts of an officer under this article shall take place—

(a) at regular intervals at least once in each fortnight or, if the manager so directs, at least once in each month; and

(b) at irregular intervals at least twice in each year.

(3) When checking the accounts of an officer in pursuance of this article the checker shall examine and by his signature certify the accuracy of the books and accounts kept by such officer and of the amounts lodged by and in the hands of such officer and shall ascertain whether the provisions of any statute and this Order in regard to lodgments on behalf of a local authority have been complied with.

(4) Every officer who receives moneys on behalf of a local authority shall attend at such place and at such time as may be appointed by the checker and shall submit his books, accounts and paying-in slips for examination and checking.

(5) If the checker of the accounts of an officer considers it expedient for the purpose of testing the accuracy of the accounts to investigate any outstanding sum or other matter he shall carry out such investigation.

(6) The rate inspector shall be the checker of the accounts of a rate collector.

(7) When accounts have been checked in pusuance of this article the paying-in slips submitted to the checker shall be transmitted by him to the secretary or clerk who shall retain the same for production to the auditor.

(8) Where any irregularities are disclosed at the checking of the accounts of an officer in pursuance of this article the checker shall forthwith report such irregularities to the manager in writing with full particulars.

(9) Where any officer fails to attend for the checking of his accounts in pursuance of this article at the time and place appointed or fails to produce all or any of his books or accounts for such checking the checker shall forthwith report such failure to the manager in writing.

(10) The manager shall take reasonable steps from time to time to satisfy himself that the provisions of this article are being complied with by the officers appointed by him to be checkers.

46.—(1) The secretary or clerk of a local authority may from time to time, and shall, when and so often as he is so required by the Minister or the manager or the auditor, send or cause to be sent a notice to be called an " arrears notice " in Form AN to all or any persons who may appear from the books of the local authority or of a collector to owe rates, rents, fees or other moneys to the local authority. If it is found that any such person has paid the sum due by him but that the amount thereof has not been accounted for by the collector, the secretary or clerk shall forthwith report the fact to the manager.

(2) Arrears notices shall be taken from a book and shall bear consecutive identifying numbers in print. A carbon copy of every arrears notice shall be retained in the book which shall be so constructed as to provide therefor.

(3) The collector responsible for the collection of the sum to which an arrears notice relates shall not be notified or otherwise made aware of the issue of the notice.

(4) In this article the word " collector " means a rate collector or any other person duly authorised by a local authority to receive payments of any particular class.

47.—(1) Subject to the provisions of sub-article (2) of this article, no payment shall be made out of the funds of a local authority otherwise than by means of a treasurer's advice note and paying order in the manner hereinafter specified or out of a standing imprest account from which payments have been authorised under this Order.

(2) Nothing in this article shall prevent either

(a) the payment of any sum by a local authority or by the treasurer of a local authority which has been ordered by a court under any Act or which the treasurer of a local authority is required by any Act to pay out of moneys under his control as such treasurer, or

(b) the enforcement of such a payment.

48.—(1) Every authorisation for the making of any payment out of the funds of a local authority given by the manager shall be so given by means of an order in Form AC 2 to be called a " treasurer's advice note ", or an " advice note ".

(2) Every advice note when duly signed shall be an authority to the treasurer to pay the several amounts specified in the accompanying list or lists on presentation of the paying orders (Form AC 3) for the same as issued by the secretary or clerk.

(3) The treasurer shall retain custody of the several advice notes issued to him in respect of which he makes payments and shall not deliver or entrust them to any member or officer of the local authority unless specially authorised by the Minister to do so but shall retain them until they are delivered to the auditor on his request.

49. For the purposes of section 21 of the County Management Act, 1940 , the following shall be nominated officers, that is to say :—

(a) in respect of a county council—the county secretary ;

(b) in respect of an urban authority, and of the commissioners of a town—the town clerk ;

(c) in respect of a joint mental hospital board—the chief clerk of such board ;

(d) in respect of any other elective body—the principal officer of such elective body.

50.—(1) After the completion of an advice note the secretary or clerk of a local authority shall forthwith deliver or transmit by post to every person to whom a payment is authorised by such advice note a paying order in Form AC 3.

(2) Subject to the provisions of the next following sub-article, every paying order shall be duly signed by the secretary or clerk before being issued.

(3) A local authority, with the consent of the Minister and after consultation with the treasurer, may permit, subject to compliance with such conditions (if any) as the local authority with the said consent and consultation thinks proper to impose, the issue of all paying orders or of all paying orders of a specified class without any signature of the secretary or clerk except a signature by means of a rubber stamp or other similar device, or a facsimile of such signature printed on such paying orders.

51.—(1) A local authority may arrange for the making of payments by specified officers and may authorise every such officer to make such payments out of a standing imprest account.

(2) Where a standing imprest account is kept for the purposes of this article the officer making the payments from such account shall be repaid periodically by means of a treasurer's advice note and paying order the exact amount of the payments made by him from such account so as to bring to a fixed amount the balance for which such officer is accountable.

(3) Save with the consent of the Minister—

(a) the payments to be made out of an imprest account shall be confined to payments for the purchase of farm stock, petty disbursements, wages and similar payments, and

(b) no such payment other than a payment for the purchase of farm stock shall exceed ten pounds.

(4) Where payments of wages are made on behalf of a local authority out of an imprest account such local authority shall take steps so far as is reasonably possible to ensure that such wages are so paid only to the proper persons and generally to prevent fraud or embezzlement.

52. Where any sum, being the whole or a part of the expenses of a local authority during a local financial year is payable to such local authority by another local authority on demand, and such sum has been duly demanded, such sum shall be paid as follows, that is to say :—

(a) if both such local authorities have the same manager, at such times and in such instalments as such manager shall determine; and

(b) if such local authorities have different managers, at such times and in such instalments as shall be agreed upon by such managers, or, in default of agreement between such managers, as shall be determined by the Minister.

PART IV. ANNUAL BUDGETS OF COUNTY COUNCILS AND ELECTIVE BODIES.

53. The public notice of the fact that an estimate of expenses has been made by a county council or an elective body shall be given in Form E 7 by publication in one or more newspapers circulating in the functional area of such county council or elective body.

54. The prescribed period for the preparation in pursuance of section 23 of the County Management Act, 1940 , of the estimate of the expenses for a local financial year of an elective body which is not a rating authority shall be the month of December in the previous local financial year.

55.—(1) The prescribed period for the preparation of the estimate of the expenses for a local financial year of a county council shall be the period from the 1st day of January to the 8th day of February in the previous local financial year.

(2) If the demand from any public body which a county council is bound to supply with money has not been received by such county council before the termination of the period mentioned in the foregoing sub-article the manager shall include in the estimate of expenses of such county council such sum by way of provision for the demand of such public body as the manager shall think sufficient.

56. The prescribed period for the preparation in pursuance of section 23 of the County Management Act, 1940 , of the estimate of expenses for a local financial year of an urban authority shall be the month of March in the previous local financial year.

57.—(1) The estimate of expenses of a county council or an urban authority shall be prepared as part of the Estimate of Expenses and Determination of the Rates in the Pound in the prescribed form.

(2) At the estimates meeting of a county council or an urban authority such council or authority shall adopt the estimate of expenses (with or without amendment) by passing the first of the resolutions referred to in the certificate at the foot of the prescribed form, and shall determine in accordance with such estimate as so adopted the rates in the pound to be levied for the several services specific in such estimate by entering the said rates in the column provided for the purpose in the said form and passing the second of the resolutions referred to in the said certificate.

(3) Immediately before the conclusion of the estimates meeting of a county council or an urban authority the chairman or mayor shall sign the certificate at the foot of the Estimate of Expenses and Determination of the Rates in the Pound and the secretary or clerk shall countersign the said certificate.

(4) As soon as may be after the conclusion of the estimates meeting of a county council or an urban authority the secretary or clerk shall send a certified copy of the Estimate of Expenses and Determination of the Rates in the Pound to the Minister.

58.—(1) The estimate of expenses of an elective body which is not a rating authority shall be prepared as part of the estimate and demand in the prescribed form in the Schedule to this Order, or, if there is no such form in the said Schedule, in a form to be specially prescribed for such body by the Minister.

(2) At the estimates meeting of an elective body which is not a rating authority such body shall adopt the estimate of expenses by passing the first of the resolutions referred to in the certificate at the foot of the prescribed form and shall adopt in accordance with such estimate the demand whereby the money to meet the expenses of such body in the local financial year next ensuing is to be obtained, by completing the said form and passing the second of the resolutions referred to in the said certificate.

(3) Immediately before the conclusion of the estimates meeting of an elective body which is not a rating authority the chairman shall sign and the secretary or clerk shall countersign the certificate on the estimate and demand.

(4) Where the expenses of an elective body which is not a rating authority are supplied by two or more other bodies one estimate and demand shall be prepared and completed by such elective body for each such other body.

(5) As soon as may be after the conclusion of the estimates meeting of an elective body which is not a rating authority the secretary or clerk shall transmit an estimate and demand to every body by which any of the expenses of such elective body are supplied and shall also send a certified copy to the Minister.

59.—(1) As soon as may be after the conclusion of the estimates meeting of a county council at which the estimate of expenses for a local financial year has been adopted the secretary of such county council shall furnish to the town clerk of every urban area situate in the county a statement showing the amount of such expenses which will be demanded from the urban authority of such urban area.

(2) As soon as a county council have determined the rate in the pound of the county rate they shall cause to be duly sealed and signed a demand in Form E 8 on the urban authority of every urban area in the county for the amount to be demanded from such authority and every such demand shall thereupon be transmitted as soon as may be by the secretary of the county council.

PART V. MAKING AND COLLECTION OF RATES BY RATING AUTHORITIES.

60.—(1) As soon as may be after the rate in the pound of a rate has been determined by the rating authority and the revised list of hereditaments has been received from the Commissioner of Valuation by the rating authority, the secretary or clerk of the rating authority shall prepare the rate book in accordance with this article.

(2) The rate book shall be in the prescribed form and shall include all the particulars required by the said form.

(3) In the rate book the rate in the pound determined by the rating authority shall be assessed upon the persons liable in respect of the several hereditaments, and otherwise in accordance with the provisions of the relevant statutes.

(4) The several hereditaments having been arranged by collection districts according to the order in which they appear in the valuation lists and in the rate books shall be numbered consecutively.

(5) In the amount of an assessment of rates on a hereditament fractions of a penny less than a halfpenny shall be discarded and fractions equal to or greater than a halfpenny shall be reckoned as a penny.

61.—(1) Fourteen days at least before the making of a rate the rating authority shall publish the statutory notice in Form RA 4 of the deposit of the rate book for the inspection of ratepayers by exhibiting a copy in some conspicuous place on or near the outer door of the offices of the rating authority, and also by publishing it in at least one newspaper circulating in the area for which the rate is to be made.

(2) Every copy of a notice of the deposit of the rate book which is exhibited in any place in pursuance of this article shall be kept so exhibited until the rate has been made.

62.—(1) Every rate shall be made by the rating authority at a meeting specially held for the purpose of which special notice has been sent to every member of the rating authority after every statutory requirement in relation to notices or to the deposit of the rate book for inspection has been complied with by passing a resolution allowing and making the same as assessed in the rate book.

(2) As soon as a rate has been made by the rating authority warrants in Form RA 6 authorising the collectors to collect the rates shall be duly sealed and signed.

63. As soon as may be after the making of a rate the rating authority shall publish the statutory notice in Form RA 5 of the rate having been made by exhibiting a copy in some conspicuous place on or near the outer door of the offices of the rating authority, and also by publishing it in at least one newspaper circulating in the area for which the rate is made.

64. Where a hereditament (in this article referred to as " the divided hereditament ") included in a revised valuation list received by a rating authority becomes before being rated for the service of the local financial year next after the receipt of such list by reason of division proper to be rated in parts as two or more separate hereditaments, and such rating authority under sub-section (1) of section 61 of the Act of 1941 makes a rate on each of such separate hereditaments, this Order shall have effect in relation to the making and collection of such rate subject to the following provisions, that is to say :—

(a) there shall be inserted in the rate book a reference to the fact that the valuation on which such rate has been made is an apportioned valuation within the meaning of the said sub-section ;

(b) the collector shall transmit with the demand for such rate a notice in Form RA 9.

65.—(1) Where a hereditament (in this article referred to as " the divided hereditament ") in respect of which a person (in this article referred to as " the former occupier ") is rated by a rating authority for the service of a local financial year becomes before the expiration of such year by reason of division proper to be rated in parts as two or more separate hereditaments and the rating authority amend the rate made by them in respect of the divided hereditament for the service of such local financial year so as to give effect to the provisions of sub-section (2) of section 61 of the Act of 1941, the following provisions shall have effect in relation to the making of such amendment, that is to say :—

(a) the entries in the rate book relating to the rating of the divided hereditament made before such division shall be cancelled;

(b) new entries shall be made in the rate book relating to the rate in respect of each such separate hereditament as if such rate had been made on such separate hereditament at the time when the rate on the divided hereditament was made, but there shall be added a reference to the fact that the valuation of such separate hereditament for the purpose of making such rate has been determined provisionally under paragraph (c) of the said sub-section (2).

(2) The following provisions shall have effect in relation to the collection of a rate made in pursuance of the foregoing sub-article in respect of a separate hereditament, that is to say :—

(a) there shall be a special account for such rate in the rates ledger in which the amounts due respectively by the former occupier and by the person occupying such separate hereditament after such division shall be shown separately;

(b) the portion of the collecting book of receipts and demand notes relating to the rating of the former occupier in respect of the divided hereditament shall be cancelled by the secretary or clerk;

(c) a separate sheet in the collecting book shall be appropriated to the amount due by the former occupier and to the amount due by the person occupying such separate hereditament after such division, and such separate sheet shall be completed as if such amount were a rate on the person liable therefor, save that any receipt forms which are not required shall be cancelled by the secretary or clerk;

(d) the collector shall transmit with the demand for every amount due as aforesaid a notice in Form RA 10.

66. A rating authority shall from time to time, with the approval of the Minister, appoint persons to collect and levy the rates made by such rating authority as follows, that is to say :—

(a) when the rated area for the purposes of section 33 of the Act of 1946 is divided into separate collection districts, one person for each such district ;

(b) when the said rated area is not so divided, one person for the whole rated area.

67. Such security bond or bonds shall be required in respect of every person appointed or to be appointed by a rating authority to the office of rate collector as the Minister may approve for the purpose of securing such rating authority against loss caused by the dishonesty of such person.

68.—(1) Immediately after a rate has been made by a rating authority collecting books of receipts and demand notes shall subject to the provisions of article 69 of this Order be prepared and issued to the rate collectors as follows :—

(a) one or more collecting books in Form RA 7 for each collector relating to every hereditament in his collection district not being a small dwelling of which the owner is not the occupier, and

(b) unless such collection district does not comprise any such small dwelling, one or more separate collecting books in Form RA 8 relating to every such small dwelling in such collection district.

(2) Before allowing a collecting book of receipts and demand notes to be issued by a rating authority to a rate collector the secretary or clerk shall satisfy himself that all the particulars and extracts required to be entered in such book are fully and accurately so entered and that all blank forms have been removed from the book.

(3) There shall be issued to every rate collector with the collecting book or books of receipts and demand notes—

(a) the warrant (Form RA 6) for the collection of rate within his collection district, and

(b) a special book framed and constructed in accordance with the provisions of this Order in relation to the giving of receipts on behalf of local authorities and in this Order referred to as " an interim receipt book ", to be used in accordance with this Order for payments less than the full amount of the rate or (where the rate is collected in moieties) of a moiety of the rate.

69.—(1) With the consent of the Minister a rating authority may adopt a procedure for the collection of rates without the use of the collecting books of receipts and demand notes (Forms RA 7 and RA 8) and may for that purpose specify modifications to be made in the provisions of this Order.

(2) Where a procedure has been adopted by a rating authority under sub-article (1) of this article with the consent of the Minister the rating authority may collect their rates in accordance with the said procedure and this Order shall apply in relation to the rating authority with the modifications specified under the said sub-article.

70.—(1) Subject to any modifications made in pursuance of article 69 of this Order the following shall be the duties of a rate collector, that is to say :—

(a) to keep all books required to be kept by the orders of the Minister or of the rating authority and attend personally and produce the same to the secretary or clerk of the rating authority or to the rate inspector as the case may be, at the time and place appointed for the examination of his accounts;

(b) to collect with due diligence all moneys payable to the rating authority on account of rates in his collection district, and to take all lawful and proper steps for enforcing the payment of such moneys;

(c) not later than one month after the making of the rate for a local financial year to issue the demand notes as numbered and filled up by the secretary or clerk, and, in the case of every demand note for a rate made by virtue of section 4 of the Local Government (Rates on Small Dwellings) Act, 1928 , to issue such demand note to such owner in the manner prescribed by sub-section (4) of the said section for furnishing to the owner particulars of the rate;

(d) on the expiration of one month after the making of the rate for a local financial year to make a report to the rating authority stating whether he has or has not complied with the provisions of paragraph (c) of this sub-article and, if he has failed to comply with the said provisions, stating particulars of and any reasons for such failure;

(e) subject to the provisions of the Local Government (Rates on Small Dwellings) Act, 1928 as amended by subsequent enactments and to the provisions of this Order, to issue and serve on agents, trustees and occupiers of small dwellings such notices as occasion may require;

(f) to give receipts as directed by this Order and not otherwise;

(g) immediately after the expiration of the discount period to remove from his collecting book (Form RA 8) an unissued receipt relating to each small dwelling in his collection district and to transmit such receipt to the secretary or clerk for cancellation and production to the auditor;

(h) in accordance with the procedure prescribed by statute or by this Order for an officer who receives money on behalf of a local authority, to lodge with the treasurer all moneys collected;

(i) to make the entries required to be made in the Abstract of Rate Receipts and Lodgments (Form RA 13) with regard to all sums collected by him;

(j) to comply immediately with any direction given to him under this Order by the manager at the investigation of his accounts to lodge any moneys which he has not already lodged;

(k) to attend with his collecting book and interim receipt book at the time and place appointed by the rate inspector for the examination of his books and accounts, and there to submit the said books and accounts for examination and to produce to the rate inspector his treasurer's receipts;

(l) to do all or any of the following things whenever ordered by the secretary or clerk, that is to say :—

(i) to attend at the offices of the rating authority;

(ii)to submit all or any of his books for inspection;

(iii) to lay before the rating authority a summary of the state of his collection together with any receipts from the treasurer for moneys lodged during the relevant period;

(m) to attend before the auditor when so required, and to produce to him at the time fixed for the audit or for any adjournment thereof all the said books, together with the vouchers and other necessary documents, properly balanced and made up to the end of the period under audit, and to lay before the auditor his collecting and other books connected with the rate in course of collection at the time of audit, and to furnish to the auditor or to the rating authority or to the Minister any abstract, statement or explanation respecting his accounts and the items contained therein or the vouchers relating thereto at such time or times as he may be required so to do;

(n) to perform and discharge any duties imposed on him from time to time by any statute.

(2) Where payment of the rate on a small dwelling has been made during the discount period the receipt to be removed from the collecting book in pursuance of paragraph (g) of the preceding sub-article shall be section C (1) of Form RA 8, and in every other case shall be section C (2) of the said form.

71.—(1) This article applies to every notice served by a rate collector in pursuance of paragraph (a) of sub-section (2) of section 5 of the Local Government (Rates on Small Dwellings) Act, 1928 .

(2) A rate collector, when serving a notice to which this article applies on an owner of a small dwelling, shall furnish a copy of such notice to the secretary or clerk of the rating authority.

(3) Every notice to which this article applies shall be in Form RA 11.

72.—(1) This article applies to every notice served by a rate collector in pursuance of paragraph (d) of sub-section (2) of section 5 of the Local Government (Rates on Small Dwellings) Act, 1928 .

(2) A rate collector shall not serve a notice to which this article applies on the occupier of a small dwelling unless and until he has been instructed so to do by an order of the manager stating that in the opinion of the manager, either

(a) the notice cannot conveniently be served on the owner of the small dwelling, or

(b) the amount of the rate on such small dwelling or some part of such amount is or probably will be irrecoverable from such owner.

(3) Every notice to which this article applies shall be in Form RA 12.

73.—(1) Whenever a rate collector is paid any sum on account of a rate less than a moiety of such rate, he shall, subject to any modifications made in pursuance of article 69 of this Order, comply with the following procedure, that is to say :—

(a) he shall forthwith give a receipt from an interim receipt book to the person making such payment;

(b) he shall enter in his collecting book on the counterfoil relating to the particular rate in respect of which the payment is made and in the space provided for the purpose, the amount of such payment, whether such payment was made by means of cash, cheque, money order, postal order or otherwise and the number of the receipt given from the interim receipt book.

(2) Whenever a collector has been paid the whole of a moiety of a rate he shall forthwith issue to the person making such payment the official receipt from his collecting book, and such official receipt when so issued shall be deemed to be in substitution for any receipts given under sub-article (1) of this article from an interim receipt book for payment on account of such moiety.

(3) On ascertaining from the collector's abstract (Form RA 13) that a payment has been made on account of the rate on any particular hereditament less than a moiety of such rate, the secretary or clerk shall open an account in the rates ledger for such rate and shall record such payment and other similar payments in such account.

74. A rating authority shall make provision with the sanction of the Minister for the remuneration of every rate collector in its service whether by means of a poundage rate or rates on all moneys lodged by him or on his behalf with the treasurer of the rating authority, or by salary, or by a combination of poundage and salary.

75.—(1) Every rate collector shall, not later than one week after the close of the local financial year for which the rates are made, prepare a schedule of uncollected rates for the year in Form RA 16

(a) how much of the said rates were uncollected at the close of the year, and

(b) how much of the said uncollected rates he claims to be irrecoverable,

and shall verify such schedule by making the statutory declaration in the prescribed form. Such schedule when prepared and verified shall be transmitted by the collector together with his collecting book or books to the secretary or clerk of the rating authority.

(2) Not later than fourteen days after the close of a local financial year the secretary or clerk shall prepare and submit to the rating authority a report showing the state at the close of the year of the collection of the rate for the year by every collector, the comments of the secretary or clerk on the said collection and on every schedule submitted by a collector under the foregoing sub-article and such other matters relating to the said collection as the secretary or clerk may consider proper for consideration.

(3) Not later than one month after the close or a local financial year the manager after due notice to each rate collector shall investigate his accounts for the year and shall consider the schedules and report prepared under this article. After such investigation and consideration the manager shall in respect of any sum which a collector shall have failed to collect before the close of the year either declare the said sum to be irrecoverable, or, if the manager is of opinion that the said sum was temporarily uncollectable for some sufficient cause and without default by the collector, declare the same to have been temporarily uncollectable. Where the manager is not satisfied that there was sufficient cause without default by the collector for his failure to collect any sum, he shall direct the collector to lodge the said sum within one week.

(4) Every rate collector shall transmit to the secretary or clerk for inspection by the manager, at least three days before the date on which his accounts are to be investigated in pursuance of sub-article (3) of this article, every interim receipt book issued to him, and also a list of any rates collected by him subsequent to the close of the local financial year.

(5) Immediately after such investigation the secretary or clerk shall detach from every collecting book and cancel all unused receipt forms except those relating to rates which the rate collector has lodged pursuant to a direction by the manager under sub-article (3) of this article, and shall retain the said unused receipt forms for production to the auditor. Any unused receipt form relating to rates which the rate collector has lodged as aforesaid shall be returned to the collector, and may be given as a receipt for the said rates. The collecting book or books shall be returned to the rate collector and retained by him for production to the auditor.

(6) Where either—

(a) the manager has declared pursuant to sub-article (3) of this article a sum due by a person for rates to have been temporarily uncollectable at the close of a local financial year, or

(b) the manager has directed a rate collector pursuant to the said sub-article to lodge a sum due at the close of a local financial year by a person for rates and the rate collector has refused or failed during a period of one week to comply with the direction,

the said sum shall be carried forward as an arrear due from such person at the close of the said year, and shall be included accordingly in the next warrant.

76. Whenever payment of the whole or any part of the rates due in respect of a hereditament at the close of a year is made to a rate collector before the sealing and signing of the warrant (Form RA 6) relating to the collection of the rate on the said hereditament for the succeeding year with the arrears—

(a) the provisions of article 73 of this Order shall apply in relation to such payment save that the entries to be made on Section B of the counterfoil in the collecting book need not be made until the new collecting book is issued to the collector; and

(b) the amount of such payment shall be included in the demand note and receipts for the arrears and rates for the said succeeding year, but a note shall be attached to the said demand note informing the ratepayer that credit may be taken for the amount of such payment.

77. After the investigation of the accounts of a rate collector, if such collector has lodged an amount exceeding the portion of his warrant or warrants which has not been declared to be irrecoverable or temporarily uncollectable, the amount of such excess shall be refunded to the collector, after deducting the amount of any poundage allowed or paid in respect of such rate or rates.

78. The rating authority may, and shall if the Minister so directs, publish in such manner as the Minister shall direct a full and accurate list of such rates for a local financial year as were unpaid in any collection district after the close of such year.

79.—(1) For every rating authority there shall be an officer, who shall be called " the rate inspector ", to check the accounts of the rate collectors.

(2) The rate inspector for an urban authority shall be the town clerk unless the manager, with the consent of the Minister, assigns the duty to some other officer.

(3) If the Minister consents, a rating authority may appoint more than one rate inspector.

80.—(1) It shall be the duty of the rate inspector in the area for which he acts and in accordance with the provisions of this Order in relation to the checking of accounts of money received by a local authority, to check once at least every fortnight the accounts of every rate collector.

(2) In every book of abstracts of rate receipts and lodgments (Form RA 13) there shall be included, at such intervals as shall be necessary to provide abstracts for every half year, rate collector's balance sheets in Form RA 14.

(3) At the close of the checking of the accounts of a rate collector the rate inspector shall carry the totals into the appropriate rate collector's balance sheet (Form RA 14) which he shall initial, having first filled in the several other columns and inserted the date of checking.

(4) Immediately after the checking of the accounts of a rate collector the rate inspector shall furnish to the rating authority a report and summary of such checking in Form RA 15, together with the abstract of rate receipts and lodgments (Form RA 13).

(5) It shall also be the duty of the rate inspector—

(a) to make whenever so directed by the manager investigations and reports in connection with outstanding rates or any other similar matters, and

(b) to investigate any matter relating to an outstanding rate which he considers proper to investigate for the purpose of testing the accuracy of the accounts of a rate collector.

81. The secretary or clerk of a rating authority shall from time to time when the necessary information is at his disposal enter in the rate book the various particulars mentioned in the prescribed form of such rate book and relating to the collection of the rate.

82.—(1) For the purposes of this Order the secretary or clerk of every rating authority shall keep a book, which shall be called " the rates ledger ", and shall keep in such book and in accordance with this Order special accounts of the payments of particular rates.

(2) At the end of every local financial year the total amount of the payments in respect of any rate for which an account has been kept in the rates ledger shall be entered in the appropriate column of the rate book.

83.—(1) Not later than three days after the last day of every month a rating authority shall in respect of every rate made by them transmit to the Minister a return, to be called the Monthly Rate Collection Return, showing—

(a) the total amount of such rate to be collected in the local financial year;

(b) how much of such amount was collected and lodged before the last day of such month; and

(c) how much of such amount was not collected and lodged before the last day of such month.

(2) In the Monthly Rate Collection Return any discount allowed to the owner of a small dwelling and also any credit given by way of credit note shall be treated as having been collected and lodged.

(3) Every rating authority shall furnish to the Minister within three days after the last day of every local financial year a return showing whether any sums remain due for rates by any members of such rating authority and, if so, the names of such members and the amounts so due in each case.

84. The abstract of accounts of a rating authority for a local financial year shall include a statement in Form AS 3 giving particulars of the collection of rates during such year.

PART VI. APPLICABLE TO EVERY ROAD AUTHORITY.

85.—(1) A road authority may, if it thinks fit, divide any road in its charge into sections of a size and nature convenient for separate reference in relation to the repair or improvement of the road.

(2) There shall be a distinguishing number assigned by a road authority to every road in its charge or where such road is divided into sections to every such section.

(3) The number assigned to any road, the division of any road into sections or the number assigned to any such section, whether such division or assignment was made before or after the coming into force of this Order, shall not be altered except with the consent of the Minister.

86.—(1) Every road authority shall keep a road schedule in Form RO 1 showing the number assigned to each road in its charge and, where such road is divided into sections, the number assigned to each such section and the other matters set forth in the said form.

(2) Three copies of the road schedule shall be sealed with the seal of the road authority. The road authority shall send one such copy to the Minister, and shall retain the other two copies and keep the same available for inspection by any member of the directing body.

(3) Whenever it becomes necessary to alter the road schedule a new road schedule shall be prepared and the provisions of this article shall apply in relation to such new road schedule.

87.—(1) Every road authority shall cause to be prepared in triplicate a map showing on a convenient scale the roads in its charge (in this Order called " the official road map ") showing the distinguishing number assigned to each road and, where a road is divided into sections, showing such division and the number assigned to each such section.

(2) The official road map may be prepared in two or more separate sheets.

(3) The three copies of the official road map shall be sealed with the seal of the road authority. The road authority shall retain one such copy, shall send one such copy to the Minister, and shall cause one such copy to be exhibited in a prominent position in the room in which the directing body meets.

(4) The copy of the official road map which is exhibited in the room in which the directing body meets shall be open to the inspection of the public during office hours unless the said room is occupied by a meeting.

(5) Whenever it becomes necessary to alter the official road map a new official road map shall be made and the provisions of this article shall apply in relation to such official road map.

88.—(1) Two or more roads or sections of roads the maintenance of which is charged on the same area may be grouped together in one unit and such roads or road sections shall while so grouped be treated as one road to which a separate number has been assigned and which has not been divided into sections for the purpose of the repair thereof.

(2) Any two or more roads or sections of roads which are grouped together and included as one unit under this article are referred to in this Order as a " road group ".

89. In the Materials Expense Account and the Machinery Expense Account kept by a road authority each of the following shall be treated as a separate work, that is to say :—

(a) the repair of a road section which is not included in a road group;

(b) the repair of a road group or of a road to which a separate number has been assigned but which has not been divided into sections;

(c) a work of improvement of roads.

90. The secretary or clerk shall keep a periodical record of the expenditure on the repair of each road or section and on each work of improvement of roads.

If a contract is in force for the execution of the repair or work, such record shall be in Form RO 2.

If the repair or work is carried out by means of direct labour, such record shall be in Form RO 3.

91.—(1) At the close of each local financial year the secretary or clerk of a road authority shall prepare and certify the summary of road expenditure for the year in Form RO 4.

(2) The abstract of the accounts of a road authority for a local financial year shall include a statement in Form AS 4 of the amount expended out of revenue during such year on the construction and maintenance of the roads in the charge of such road authority.

(3) In the statement prepared under sub-article (2) of this article the roads shall be classified as follows that is to say :—

(a) where the statement is prepared by the council of a county in which there are no main roads,—as " trunk and link roads " and " other county roads ",

(b) where the statement is prepared by the urban authority of an urban area in a county in which there are no main roads—as " trunk and link roads " and " other urban roads ",

(c) in any other case—as " main roads ", " county roads " and " urban roads " (as may be appropriate).

92.—(1) Where any urban roads in an urban area are in the charge of the county council the following provisions shall have effect, that is to say :—

(a) a separate account shall be kept in the books of the county council of the receipts available for and the expenditure on such roads;

(b) the net estimated sum required by the county council for such roads during a local financial year, after taking into account any balance in respect of preceding years, shall be paid by the urban authority to the county council on receipt of a demand giving particulars of such amount;

(c) the urban authority shall supply the said net estimated sum to the county council at the same times and in the same manner as the remainder of the sum demanded by the county council for the year.

(2) Where any main roads in an urban area are in the charge of the urban authority, the following provisions shall have effect, that is to say :—

(a) as soon as may be after the 1st day of January and not later than the 8th day of February in each year the manager shall cause to be prepared an estimate of the amount which will be required during the next ensuing financial year to provide for such roads, and the town clerk shall thereupon notify such not estimated amount to the secretary of the county council;

(b) the net estimated sum required by the urban authority for such roads during a local financial year, after taking into account any balance in respect of preceding years, shall be paid by the county council to the urban authority on receipt of a demand giving particulars of such sum.

PART VII. APPLICABLE IN RELATION TO EVERY INSTITUTION MAINTAINED BY A LOCAL AUTHORITY IN WHICH PERSONS ARE FED, CLOTHED AND LODGED.

93.—(1) At the close of every local financial year the following amounts shall be determined for the institution, that is to say :—

(a) the cost during such year of each class of consumable materials and also the cost of heating and lighting each of which costs shall be taken to be the cost of the quantity actually consumed during such year;

(b) the cost during such year of each class of articles of equipment, which shall be taken to be the sum of the payments made during such year for the purchase, manufacture and repair of articles of that class ;

(c) the sum of the costs referred to in paragraphs (a) and (b), which shall be referred to as " the maintenance cost " of the institution during such year ;

(d) the sum of the payments made during such year for the repayment of loans borrowed for the purposes of the institution, which shall be referred to as " the loan cost " of the institution during such year ;

(e) the sum of all the payments made during such year in relation to the institution for any purpose except the purchase or manufacture of consumable materials, the cost of heating and lighting, the purchase, manufacture and repair of articles of equipment, and the repayment of loans, which sum shall be referred to as the " establishment cost " of the institution during such year.

(2) For the institution at the close of every local financial year average daily costs of each inmate during such year shall be determined from the amounts mentioned in the foregoing sub-article by dividing into each such amount the number obtained by adding together the number of days on which every inmate was maintained in the institution during such year.

(3) At the close of every local financial year the average daily number of inmates shall be determined for the institution by adding together the number of days on which every inmate was maintained in the institution during such year and dividing the total by the number of days in such year.

(4) The averages determined under this article for the institution during a local financial year shall be set forth in a statement in Form AS 5 which shall be included in the abstract of accounts of the local authority by which the institution is maintained.

(5) In any regulations prescribing for the purposes of any Act the method of determining the cost of inmates of any institution a reference to this article shall be substituted for a reference to article 91 of the Order of 1942.

94. If any consumable material is produced in the institution the following provisions shall have effect, that is to say :—

(a) a reasonable price shall be fixed for such material having regard to the price at which such material can be purchased and the cost of any such material consumed in the institution shall be determined by reference to the price so fixed ;

(b) a profit and loss account relating to such production shall be kept ;

(c) for the purposes of such account any such material consumed shall be treated as having been sold at the price fixed as aforesaid ;

(d) at the close of every local financial year the profit (if any) shown in such account shall be deducted from the cost of such material for such year and the loss (if any) shown in such account shall be included in the said cost.

95. In the institution records shall be kept classified in such manner as the Minister shall approve or direct from time to time, showing the number of inmates and also the admissions, discharges, births and deaths.

96.—(1) Where the local authority by whom the institution is maintained takes into their care the property of any inmates of the institution detailed records shall be kept of all such property.

(2) The records kept by a local authority under sub-article (1) of this article shall include a note of any appropriation of property made under section 30 of the Public Assistance Act, 1939 , or section 234 of the Mental Treatment Act, 1945 .

97. Whenever the manager visits the institution he shall enter in a book to be kept in the institution for recording his visits the date of his visit together with any observations on the condition of the institution which he thinks proper to make.

PART VIII. MISCELLANEOUS PROVISIONS.

98. The secretary of every county council shall keep the register of separate charges in Form AR 2, in which shall be recorded full particulars of such separate charges as shall from time to time be leviable upon the county or upon any portion thereof.

99.—(1) In the ledger of a county council there shall be a separate account for each local financial year to be called " the county rate account ".

(2) Every sum received during a local financial year by a county council for rates, agricultural grant or bounty in lieu of rates and also the amount collected in respect of any increases in the rents of small dwellings owned by the council made under section 9 of the Local Government (Rates on Small Dwellings) Act, 1928 , shall be entered as a credit in the county rate account for such year.

(3) Every sum which was included in the estimate of expenses of a county council for a local financial year as required for any service other than general purposes shall be entered as a debit in the county rate account for the year and transferred as a credit to the account in the ledger relating to such service.

(4) At the end of every local financial year the county rate account shall be closed by transferring the balance to the general purposes account in the ledger.

100.—(1) In the ledger of an urban authority there shall be a separate account for each local financial year to be called " the municipal rate account ".

(2) Every sum received during a local financial year by an urban authority for rates or bounty in lieu of rates and also the amount collected in respect of any increases in the rents of small dwellings owned by the urban authority made under section 9 of the Local Government (Rates on Small Dwellings) Act, 1928 , shall be entered as a credit in the municipal rate account for such year.

(3) Every sum which was included in the estimate of expenses of an urban authority for a local financial year as required for any service other than general urban purposes shall be entered as a debit in the municipal rate account and transferred as a credit to the account in the ledger relating to such service.

(4) At the end of every local financial year the municipal rate account shall be closed by transferring the balance to the general urban purposes account in the ledger.

101.—(1) A labourers cottage ledger shall be kept by every county council showing in respect of every labourers cottage or plot provided by the council :—

(a) particulars of the fixing and payment of compensation in respect of the acquisition of the site, and

(b) particulars of the contract for the erection of the cottage or the fencing of the plot and of all payments on foot thereof, and

(c) particulars of any other capital expenditure not included in the said contract.

(2) Records shall be kept by every county council showing :—

(a) in respect of every labourers cottage or plot which is the property of the council, particulars of the lettings, the annual and monthly state of the rent collection and, in the case of a cottage, particulars of any repairs executed on such cottage, and

(b) in respect of every labourers cottage or plot which has been purchased from the council, the name of the occupier, the amount of the annuity or annuities payable, the payment period, the funding period (if any) and the annual and monthly state of the collection of the annuities.

(3) It shall be the duty of the collector of the rent of any labourers cottage

(a) to keep himself informed of the state of repair of such cottage and to report to the county council on such state of repair—

(i) during the months of January, April, July and October, and

(ii) whenever he considers that any repairs are necessary ; and

(b) to satisfy himself that any conditions which the tenancy agreement requires the tenant to observe are being so observed and to report any breach to the council.

(4) It shall be the duty of the collector of the annuity or annuities payable in respect of every labourers cottage or plot which has been purchased from the council to report to the council any breach which comes to his notice of the statutory conditions under which such cottage or plot was vested on such purchase.

102.—(1) Records shall be kept by every corporation of a county borough, urban authority and commissioners of a town showing in respect of every house erected under the Housing of the Working Classes Acts, 1890 to 1931, being the property of such corporation, authority or commissioners, particulars of the lettings of such house and the annual and monthly state of the rent collection and also particulars of any repairs executed on such house.

(2) It shall be the duty of the collector of the rent of any house erected under the Housing of the Working Classes Acts, 1890 to 1931,

(a) to keep himself informed of the state of repair of such house and to report on such state of repair—

(i) during the months of January, April, July and October, and

(ii) whenever he considers that any repairs are necessary ; and

(b) to satisfy himself that any conditions which the tenancy agreement requires the tenant to observe are being so observed and to report any breach which comes to his notice.

103. The secretary or clerk of every local authority shall, as soon as a member of such authority communicates the address at which such member ordinarily resides, enter the same in a register of the members' official residences for the purposes of section 80 of the Act of 1941 as amended by section 67 of the Act of 1946.

104.—(1) If a local authority employs any persons to whom the National Health Insurance Acts, 1911 to 1942 or the Unemployment Insurance Acts, 1920 to 1943 apply the secretary or clerk shall satisfy himself that the duties of the local authority in relation to such persons under the said Acts have been duly performed.

(2) Every officer of a local authority charged with the supervision of any employee shall furnish to the secretary or clerk such information and at such times and in such manner as the secretary or clerk may require for the purposes of complying with sub-article (1) of this article.

105.—(1) For the purposes of sub-sections (3) and (4) of section 43 of the Mental Treatment Act, 1945 , the maintenance during any year by the mental hospital authority of a mental hospital district consisting of two or more counties or of a county borough and one or more counties of the chargeable patients from each such county borough or county shall be determined as follows, that is to say :—

(a) from the total expenditure of the mental hospital authority on revenue account during the year there shall be deducted the total of the sums received by the mental hospital during the year by way of revenue other than sums in respect of the maintenance of any patients coming from a contributory area ;

(b) the amount arrived at under paragraph (a) of this article shall be divided between the several contributory areas in proportion to the average daily number of all the patients from each such area maintained by the mental hospital authority during the year ;

(c) from the amount assigned to any contributory area on the division under paragraph (b) of this article there shall be deducted the total sum received by the mental hospital authority during the year in respect of the maintenance of all patients from that area ; and the remainder after the said deduction shall be taken to be the net cost of the maintenance of the chargeable patients from that area during the year.

(2) In this article the expression " contributory area " means a county borough, or county forming part of the relevant mental hospital district.

106.—(1) The prescribed period within which under section 70 of the Act of 1941 an application is to be instituted either to the High Court or to the Minister under section 12 of the Local Government (Ireland) Act, 1871, consequent upon a decision of the auditor on the audit of the accounts of a local authority for the purposes of Part VII of the said Act of 1941 shall be the six weeks commencing on the day when such auditor has given his reasons for the said decision.

(2) The prescribed period within which a person may apply to the Minister under sub-section (8) of section 68 of the Act of 1946 to remit a surcharge or charge which has been confirmed by the High Court shall be the four weeks commencing on the date of such confirmation.

107.—(1) Where the name of any person to whom a notice is required to be given under this Order cannot be ascertained by reasonable inquiry, such notice may, in lieu of being addressed to such person by name, be addressed to such person by the use of the expression " the owner " or the expression " the occupier " (as may be appropriate) or by the use of any other general words indicating who such person is.

(2) The following provisions shall apply and have effect in relation to the giving of any notice required to be given under this Order, that is to say :—

(a) where such notice is addressed to a person by his name, it may be given either—

(i) by delivering it to such person, or

(ii) by sending it in a prepaid registered letter addressed to such person at the address at which he ordinarily resides,

(b) where such notice is addressed to a person by his name but such person is absent or abroad or his address is unknown and cannot be ascertained by reasonable inquiry, it may be given either—

(i) by delivering it to an agent of such person, or

(ii) by sending it in a prepaid registered letter addressed to an agent of such person at the address where such agent ordinarily resides, and

(c) where such notice is not addressed to such person by his name or where, such person being absent or abroad or his address being unknown and not being ascertainable by reasonable inquiry, no agent of such person is known, such notice may be given by delivering it at the hereditament to which it relates to some person over the age of sixteen years resident or employed in such hereditament or by posting it on or near such hereditament.

(3) For the purposes of this article, a company registered under the Companies Acts, 1908 to 1924, shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.

108. The prescribed forms of the abstract of the accounts of a county council (Form A 1) and of the estimate of expenses and determination of rates in the pound by a county council (Form E 1) shall in their application to the Council of the County of Dublin be modified in such manner as the Minister shall direct or approve so as to provide for the levying of different rates in each public assistance district wholly or partly within the said county.

109. The prescribed forms of the accounts of a county council (Form A 1) and of the estimate of expenses and determination of rates in the pound by a county council (Form E 1) shall in their application to the Council of the County of Cork be modified in such manner as the Minister shall direct or approve so as to provide for the levying of different rates in the several county health districts in the said county.

PART IX. GENERAL.

110.—(1) The Minister on the application of any public body may assent to any departure from the rules and regulations contained in this Order either absolutely or subject to specified conditions, and every such assent, unless and until the same shall be withdrawn by the Minister, shall have effect in accordance with the terms thereof as an amendment to this Order.

(2) An assent given by the Minister before the commencement of this Order to a departure from a rule or regulation contained in the Order of 1942 and also in this Order shall be deemed to have been given for the purposes of this Order.

(3) The Minister may withdraw an assent given or deemed to have been given by him for the purposes of sub-article (1) of this article.

111. The following are hereby revoked, that is to say :—

The Public Bodies Order, 1942.

The Urban Districts (Transferred Road Duties) Regulations, 1926.

The Joint Drainage Committees (Form of Estimate of Expenses) Order, 1945.

Article 56 of the Mental Treatment (Regulations) Order, 1946.

112.—(1) Every provision of this Order which relates to the estimating or demanding of the expenses of any local authority or to the making of any rate shall come into operation on the 30th day of November, 1946.

(2) The abstract of the accounts of a public body for a period ending on the 31st day of March, 1947, shall be prepared and certified in accordance with the provisions of the Order of 1942.

(3) Subject to the provisions of sub-articles (1) and (2) of this article this Order shall come into force on the 1st day of April, 1947.

(4) If, immediately before the 1st day of April, 1947, a separate account is kept by any urban authority either of the receipts and expenditure relating to urban roads or of the receipts and expenditure relating to housing services the balance on that account on the said 1st day of April, 1947 shall be transferred as an opening balance to the appropriate account kept by that urban authority for the purposes of this Order.

(5) Subject to the provisions of sub-article (4) of this article any balances on the 1st day of April, 1947, in the revenue accounts of an urban authority other than those (if any) relating to a civic improvement fund or a sinking fund shall be transferred to the general urban purposes account of that authority.

113. This Order may be cited as the Public Bodies Order, 1946.

FORM A 1.

Article 8.

ABSTRACT OF ACCOUNTS OF A COUNTY COUNCIL.

ABSTRACT OF ACCOUNTS.

____________________________

OF THE

.............................................COUNTY COUNCIL

FOR THE YEAR ENDED ON THE 31ST DAY OF MARCH, 19.......

ROAD SERVICES ACCOUNT.

PUBLIC ASSISTANCE SERVICES ACCOUNT.

(Alternative I)—(To be used where the County Council is the Public Assistance Authority.)

PUBLIC ASSISTANCE SERVICES ACCOUNT—(Continued).

(Alternative I)—(To be used where the County Council is the Public Assistance Authority).

PUBLIC ASSISTANCE SERVICES ACCOUNT.

(Alternative II)—(To be used where the County Council furnish all or part of the expenses of a Public Assistance Authority other than the Council.)

MENTAL HOSPITAL SERVICES ACCOUNT.

(Alternative I)—(To be used where the County Council is the Mental Hospital Authority.)

MENTAL HOSPITAL SERVICES ACCOUNT.

(Alternative II)—(To be used where there is a Joint Mental Hospital Board.)

HEALTH SERVICES ACCOUNT.