The accounts of the receipts and expenditure of the county council are made up for the twelve months ending the 31st March in each year, and are audited by a district auditor.
The revenue of the District, which is derived from a property tax and from various licences, is paid into the United States Treasury; appropriations, always specific and based on estimates prepared by the commissioners, are made only by Congress; and all accounts are audited by the Treasury Department.
The accounts of a rural district council are made up half-yearly and are audited in the same way.
Where the urban council are not the council of a borough, the accounts are made up annually, and audited by the district auditor in the same effective manner as has already been mentioned in the case of the accounts of a county council.
Where the urban council are the council of a borough, their accounts as urban council are made up and audited in the same t.