Public Bodies Order, 1946

• Jurisdiction: Ireland
• Citation: IR SI 273/1946
• Year: 1946

STATUTORY RULES AND ORDERS. 1946. No. 273.

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.

page Form A 1 Abstract of accounts of a county council 52 Form A 2 Abstract of accounts of an urban authority 73 Form A 3 Abstract of accounts of the commissioners of a town 85 Form A 4 Abstract of accounts of a joint mental hospital board 91 Form A 5 Abstract of accounts of a joint public assistance authority 96 Form A 6 Abstract of accounts of a joint drainage committee 104 Form AS 1 Statement of receipt and expenditure of capital moneys 108 Form AS 2 Statement of capital debt (other than stock) 109 Form AS 3 Statement of particulars of rate collection 110 Form AS 4 Statement of amount expended out of revenue on the construction and maintenance of roads 110 Form AS 5 Statement of average costs of an institution 111 Form AS 6 Statement of particulars of rent collection 112 Form AS 7 Statement of net charge on revenue in respect of the provision of houses 112 Form AS 8 Certificate by secretary or clerk of correctness of abstract 113 Form AS 9 Certificate by local government auditor of correctness of abstract 113

Other forms relating to accounts.

Form AC 1 Monthly financial statement 114 Form AC 2 Treasurer's advice note 115 Form AC 3 Paying Order 116 Form AR 1 Register of mortgages 117 Form AR 2 Register of separate charges 118 Form AN Arrears notice 119

Audit.

Form AD 1 Notice by auditor of time and place of audit 120 Form AD 2 Notice publishing time and place of audit 121 Form AD 3 Notice to officers of time and place of audit 121 Form AD 4 Notice of completion of audit 122 Form AD 5 Appeal against surcharge, charge or allowance 123 Form AD 6 Certificate of completion of extraordinary audit 124

PART II.

ESTIMATES, ETC.

Form E 1 Estimate of expenses and determination of rates in the pound by a county council 125 Form E 2 Estimate of expenses and determination of rates in the pound by an urban authority 131 Form E 3 Estimate of expenses and demand by the commissioners of a town 134 Form E 4 Estimate of expenses and demand by a joint mental hospital board 136 Form E 5 Estimate of expenses and demand by a joint public assistance authority 139 Form E 6 Estimate of expenses and demand by a joint drainage committee. 142 Form E 7 Notice of estimate of expenses 144 Form E 8 Demand by county council on urban authority 145

PART III.

RELATING TO THE MAKING AND COLLECTION OF RATES.

Form RA 1 County rate book 147 Form RA 2 Rate book for the making of municipal rate by an urban authority 151 Form RA 3 Rate book for the making of municipal rate by the corporation of a county borough 151 Form RA 4 Notice of deposit of rate books for inspection and of intention to make rates 152 Form RA 5 Notice of rates having been made 153 Form RA 6 Warrant to collect and levy rates 154

RELATING TO THE MAKING AND COLLECTION OF RATES.

Form RA 7 Collecting book of receipts and demand notes (general) 156 Form RA 8 Collecting book of receipts and demand notes (small dwellings) 161 Form RA 9 Notice of rate made on a divided hereditament 168 Form RA 10 Notice of amended rate on portion of a divided hereditament 168 Form RA 11 Notice to agent or trustee of small dwelling requiring payment of rates 169 Form RA 12 Notice to occupier of small dwelling requiring payment of rates 170 Form RA 13 Abstract of rate receipts and lodgments 171 Form RA 14 Rate collector's balance sheet 172 Form RA 15 Report of rate inspector 173 Form RA 16 Schedule of uncollected rates 174

PART IV.

RELATING TO ROADS.

Form RO 1 Road schedule 175 Form RO 2 Record of expenditure on road work executed by contractor 176 Form RO 3 Record of expenditure on road work executed by direct labour 176 Form RO 4 Summary of road expenditure 177

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...