Section 56, The Rural Area (2) This Ordinance shall come into operation on the first day of January, 1950, or

(1) A local authority shall cause to be kept true accountsin accordance with such instructions as the Minister may issue from time to time. Such accounts together with all books, vouchers and papers relating thereto, and together with a balance sheet, shall be laid not later than the 31st day of January in each year before an Auditor appointed by the Governor. The Auditor shall make and sign a report on such accounts and balance sheet; and a duplicate copy of such report shall be sent to the Minister, who shall cause a copy of the balance sheet and Auditor's report to be published in the Gazette. (2) The local authority shall permit the Auditor to check any cash in its possession and to have access to its accounts and all books, vouchers and papers relating thereto at any time during the usual office hours. (3) The original balance sheet and the accounts in full and the Auditor's report thereon shall be open to inspection at the office of the local authority during office hours by any person whose name appears upon the Voters List on payment of a fee of one shilling. of Government officer to an office under the Accounts and audit.