These Regulations are made under Article 24 of the Local Government (Northern Ireland) Order 2005. They make amendments to the Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006 requiring a local government body to ensure that its financial management is adequate and effective and that it has a sound system of internal control which it regularly reviews. The Regulations also require a local government body to maintain an adequate and effective system of internal audit in accordance with proper internal audit practices.
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