ABSTRACT

(Except where otherwise stated, the power to prescribe forms rests with the Local Government Board.)

Local Authorities.

Statutes under which forms of account may be prescribed.

Regulations issued.

County Councils.

Local Government Act, 1888, sec. 71: District Auditors Act, 1879, sec. 5.

No Orders issued.

Visiting Committees:—

of County Lunatic Asylums, and of Joint County and Borough Lunatic Asylums.

Lunacy Act, 1891, sec. 18: Local Government Act, 1888, sec. 71: District Auditors Act, 1879, sec. 5.

Ditto.

of Borough Lunatic Asylums.

No general statutory powers.

___

Joint Committees of County Councils.

Local Government Act, 1888, sec. 46 and sec. 71: District Auditors Act, 1879.

No Orders issued.

Local Fisheries Committees.

Sea Fisheries Regulation Act, 1888: Local Government Act, 1888: District Auditors Act, 1879.

Ditto.

Borough Councils (other than Metropolitan).

Public Health Act, 1875, sec. 245, and Education Act, 1902, sec. 18, as regards accounts under those Acts. (Sec. 5 of the District Auditors Act, 1879, applies to 8 Boroughs, the whole of whose accounts are subject to audit by District Auditors.) Electric Lighting Act, 1882, sec. 9.

Ditto.

The Board of Trade have prescribed a form of Statement of Account for Electric Lighting Undertakings.

Metropolitan Borough Councils.

London Government Act, 1899, sec. 14: District Auditors Act, 1879, sec. 5: Electric Lighting Act, 1882, sec. 9.

General Order of 26th March, 1901, as to forms used in the making and collection of rates.

The Board of Trade have prescribed a form of Statement of Account for Electric Lighting Undertakings.

Urban District Councils.

Public Health Act, 1875, sec. 215: Local Government Act, 1894, sec. 58: District Auditors Act, 1879, sec. 5: Electric Lighting Act, 1882, sec. 9.

General Orders of 22nd March,. 1880, and 8th March, 1881.

The Board of Trade have prescribed a form of Statement of Account for Electric Lighting Undertakings.

Rural District Councils.

Local Government Act, 1894, sec. 58: District Auditors Act, 1879, sec. 5: Electric Lighting Act, 1882, soc. 9.

No Orders issued.

The Board of Trade have prescribed a form of Statement of Account for Electric Lighting Undertakings.

Parish Councils and Parish Meetings.

Local Government Act, 1894, sec. 58: District Auditors Act, 1879, sec. 5.

No Orders issued.

Boards of Guardians.

Poor Law Amendment Act, 1834, sec. 15: Union Chargeability Act, 1865, sec. 11: District Auditors Act, 1879, sec. 5.

General Order of 14th January, 1867, and various Orders applying to particular Unions or Parishes.

Managers of Poor Law School Districts and Asylum Districts.

Poor Law Amendment Act, 1844: Metropolitan Poor Act, 1867: District Auditors Act, 1879.

Separate Orders have been issued in each case.

Overseers of the Poor.

Poor Law Amendment Act, 1834, sec. 15: Union Chargeability Act, 1865, sec. 11: Divided Parishes and Poor Law Amendment Act, 1876, sec. 37.

General Orders of 14th January, 1867, and 20th March, 1879. Separate Orders have been issued in some cases.

Central (Unemployed) Bodies, and Distress Committees having the powers of Central Bodies.

Unemployed Workmen Act, 1905, sec. 4: District Auditors Act, 1879, sec. 5.

No Orders issued.

Joint Committees of District Councils, etc., for burial purposes

Local Government Act, 1894, sec. 58: District Auditors Act, 1879.

Ditto.

Port Sanitary Authorities (other than Borough Councils).

Public Health Act, 1875, sec. 245, as applied by Orders of the Local Government Board: District Auditors Act, 1879, sec. 5.

General Order of 28th February, 1896.

Joint Boards and Committees:—

for purposes of sewerage and drainage.

Provisional Orders under the Public Health Act, 1875: the Local Government Act, 1894: District Auditors Act, 1879: and Local Acts.

General Order of 23rd December, 1892 (as to Sewerage and Drainage Boards)

for the supply of water.

Ditto ditto.

General Order of 23rd December, 1892.

Joint Hospital Boards.

Public Health Act, 1875, sec. 245, applied by Orders: District Auditors Act, 1879, sec. 5.

General Order of 23rd December, 1892.

Joint Gas Boards.

Local Acts and District Auditors Act, 1879, sec. 5.

No Orders issued.

Joint Boards and Committees and other Authorities for various purposes.

Provisional Orders under the Public Health Act, 1875: the Local Government Act, 1894: District Auditors Act, 1879: and Local Acts.

Ditto

Isolation Hospital Committees:—

appointed under the Isolation Hospitals Acts, 1893 and 1901.

Isolation Hospitals Act, 1893, sec. 25: District Auditors Act, 1879.

General Order of 22nd August, 1899.

otherwise appointed.

Local Government Act, 1894, sec. 58, and Public Health Act, 1875, sec. 245: District Auditors Act, 1879.

No Orders issued.

As regards the following classes of Local Authorities there is no general statutory power to prescribe forms of account, though in some cases there is such power under the provisions of Local Acts:—Burial Boards; Harbour, Dock, Pier and Canal Authorities; Lighting Inspectors; Drainage Boards, Commissioners of Sewers, Embankment and River Conservancy Authorities; Conservators of Commons; Commissioners of Markets: Bridge and Ferry Trustees; Salmon Conservators.