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单词 district auditor
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district auditor
district auditor n. (a) one appointed by the Poor Law Commissioners to audit the accounts of a District Board of Guardians (now historical); hence (b) until 1983, a civil servant responsible for auditing the accounts of local authorities; subsequently, an auditor employed in this capacity by the Audit Commission, and (since 1990) also responsible for auditing the accounts of health authorities and other bodies within the National Health Service (no longer a statutory title).
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society > trade and finance > management of money > keeping accounts > [noun] > auditor > types of
auditor of the prests1657
Auditor of the Imprest1665
district auditor1868
internal auditor1869
1844 Act 7 & 8 Victoria c. 101 §49 The Poor Law Commissioners shall appoint some person..who shall be the Auditor of such District, and shall be empowered and required to audit the Accounts of each District Board.]
1868 Act 31 & 32 Victoria c. 122 §24 So much of the Poor Law Amendment Act, 1844..as provides for the Election of District Auditors, shall be repealed.
1879 District Auditors Act 42 Vict. c. 6 §2 All payments to district auditors out of any local rate shall cease, and the whole of the..remuneration..shall be paid out of moneys provided by Parliament.
1907 A. E. Lauder Municipal Man. vi. 209 In all ordinary urban districts, in some half-dozen boroughs..and in all boroughs as far as income and expenditure on education are concerned, the accounts are audited by the district auditors of the Local Government Board.
1985 R. Jones Local Govt. Audit Law (ed. 2) i. 18 A by-product of the [1982 Local Government Finance] Act was that the historic title of ‘district auditor’ disappeared from the statute book... The district auditor still lives, however, the [Audit] Commission having..retained the title in the appointment of its officers.
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