28 Declaration that item of account is unlawful
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

28  Declaration that item of account is unlawful

(1)     If a local auditor carrying out an audit of accounts under this Act, other than an audit of accounts of a health service body, thinks that an item of account is contrary to law, the auditor may apply to the court for a declaration to that effect.

(2)     On an application under this section, the court—

(a)     may make or refuse to make the declaration, and

(b)     if it makes the declaration, may also order rectification of the statement of

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