Territorial Extent and Devolution Public inspection etc and action by auditor Section 32: Declaration that an item of account is unlawful
79.This section provides that an auditor may apply to the court for a declaration that an item of account is unlawful and sets out the orders which the court can make. It also confers certain procedural rights on local government electors who have raised relevant objections, in the proper manner, under section 31 and imposes duties on the auditor which facilitate the exercise of those rights.