be altered accordingly, and the alteration in the case of the Certificate shall be by an endorsement to be made by Us on the Certificate in the Form B. in the Schedule to this Order, or in such other Form as We deem to be necessary for recording the change which has occurred.

Article 7.-This Order shall come into operation on the First day of January, One thousand nine hundred and seven.

Schedule.

FORM A.

Certificate of Registration under the Alkali, &c., Works Regulation Act, 1906.

has been duly registered in accordance with the provisions of the Alkali, &c., Works Regulation Act, 1906, in that behalf.

This Certificate will remain in force until the First day of April, One thousand nine hundred and

Stamp.

Acting on behalf of the Local Government
Board under the authority of their General
Order dated the 26th day of May, 1877.

Given under the Seal of Office of the Local Government
Board, this Twenty-seventh day of November, in the
year One thousand nine hundred and six.

Finance.

OF THE LOCAL GOVERNMENT BOARD, DATED
MARCH 9, 1906, PRESCRIBING FORM OF FINANCIAL
STATEMENT TO BE SUBMITTED ΤΟ THE DISTRICT

AUDITOR BY BOROUGH COUNCILS WHICH ARE NOT
LOCAL EDUCATION AUTHORITIES.

1906. No. 201.

To the Councils of the Boroughs in England and Wales, which are not local education authorities for the purpose of Part III. of the Education Act, 1902*;—

To the District Auditors for the time being authorised to to audit the separate Accounts kept by the said Councils under the Education Act, 1902;

And to all others whom it may concern.

Whereas by sub-section (3) of Section 18 of the Education Act, 1902, it is enacted as follows:

"(3.) Separate accounts shall be kept by the council of a "borough of their receipts and expenditure under this Act,

66

"and those accounts shall be made up and audited in like
manner, and subject to the same provisions, as the ac-
"counts of a county council, and the enactments relating
"to the audit of those accounts and to all matters inci-
"dental thereto and consequential thereon, including the
'penal provisions, shall apply in lieu of the provisions of
the Municipal Corporations Act, 1882, relating to
accounts and audit.'

66

66

And whereas by sub-section (3) of Section 71 of the Local
Government Act, 1888, it is enacted as follows:-

"The accounts of a county council, and of the county
"treasurer and officers of such council, shall be audited by
"the District Auditors appointed by the Local Govern-
"ment Board in like manner as accounts of an urban
'authority and their officers under sections two hundred
and forty-seven and two hundred and fifty of the Public
"Health Act, 1875,† and those sections and all enactments
"amending them, or applying to audit by District
"Auditors, including the enactments imposing penalties
"and providing for the recovery of sums, shall apply in
"like manner as if, so far as they relate to an audit of
"the accounts of an urban authority and the officers of
"such authority, they were herein re-enacted with the
'necessary modifications, and accordingly all ratepayers
"and owners of property in the county shall have the like
"rights, and there shall be the same appeal as in the case
"of such audit. Provided that the First Schedule to the
"District Auditors Act, 1879,‡ shall be modified in manner
"described in the Second Schedule to this Act."

And whereas by Section 3 of the District Auditors Act, 1879,
it is enacted as follows:-

"Where the accounts of the receipts and expenditure of
"a Local Authority are audited by a District Auditor, the
"Local Authority shall prepare and submit to the District
"Auditor at every audit (other than an extraordinary audit
'held in pursuance of Section 6 of the Poor Law Amend-
"ment Act, 1866§) a Financial Statement in duplicate in
"the prescribed Form and containing the prescribed par-
"ticulars; one of such duplicates shall have the stamp
"charged under this Act affixed thereon, and the Auditor
"at the conclusion of the audit shall cancel that stamp,
"and certify on each duplicate, in the prescribed Form,
"the amount in words at length of the expenditure so
"audited and allowed, and further, that the regulations
"with respect to such statement have been duly complied
with, and that he has ascertained by the audit the cor-
66 rectness of the statement."

66

*

And whereas by an Order dated the 5th day of September,
1903, We, the Local Government Board, Ordered and Pre-
scribed, with respect to the Council of every Borough in
England and Wales which is not a local education authority
for the purpose of Part III. of the Education Act, 1902,† the
Form of Financial Statement to be prepared and submitted to
the District Auditor in duplicate by the Council in accordance
with the provisions of Section 3 of the District Auditors Act,
1879, above-recited;

And whereas it is expedient that further provision should
be made as herein-after mentioned:

Now therefore, We hereby rescind the said Order dated the
Fifth day of September, One thousand nine hundred and three,
and We do hereby Order and Prescribe as follows with respect
ot the Council of every Borough in England and Wales which
is not a local education authority for the purpose of Part III.
of the Education Act, 1902, and which may in any year ended
on the Thirty-first day of March spend money for the purpose
of supplying or aiding the supply of education other than
elementary; that is to say,-

Subject to any departure to which We may hereafter assent,
or to any direction which We may hereafter give,—

The Financial Statement to be prepared and submitted to the
District Auditor in duplicate by the Council in accordance
with the provisions of Section 3 of the District Auditors Act,
1879, above-recited, for the year ended on the Thirty-first day
of March, One thousand nine hundred and six, and for each
succeeding year shall, until We otherwise prescribe, be in the
Form in the Schedule to this Order.

The Financial Statement shall contain the particulars speci-
fied or referred to in the said Form, so far as they are applic-
able; and the Certificate of the District Auditor to be appended
to each duplicate shall be in the Form set forth at the foot of
the said Statement.

* Printed St. R. & O., 1903, p. 27.
42-3 V. c. 6.

† 2 Edw. 7, c. 42.

Schedule.

BOROUGH OF

IN THE ADMINISTRATIVE COUNTY OF

FINANCIAL STATEMENT.

THE DISTRICT AUDITORS ACT, 1879 (42 Vict. c. 6),

and

THE EDUCATION ACT, 1902 (2 Edw. 7. c. 42).

STATEMENT of the RECEIPTS and EXPENDITURE of the Council of the above-named Borough under the Education Act, 1902, for the Year ended the 31st day of March, 19

Town Clerk (or other Officer)

Office Address

Post Town