§ The provisions regulating the making up and auditing of the accounts of a parish council shall, with the substitution of "district board of control" for "parish council," "clerk to the district board of control" for "clerk of the parish council," and "lunacy district" for "parish" apply to the making up and auditing of the accounts of a district board of control not being a parish council: Provided that before making a disallowance or surcharge affecting the accounts of a district board (whether a parish council or not) the Local Government Board for Scotland shall consult with the Board.
§ Amendment made: After the words "Provided that," insert the words "a surcharge of disallowance shall not be made in respect of any expenditure which has been sanctioned by the Board, and provided that."—[Mr. McKinnon Wood.]