New South Wales Consolidated Acts

LOCAL GOVERNMENT (AREAS) ACT 1948 - SECT 43

43 Keeping accounts-united areas

(1)

(a) This section shall commence upon the appointed day.

(b) In this section the expressions “united area” and “constituent area” have the meanings ascribed to them respectively in Part 2 of this Act.

(2) The accounts which a council is required to keep under the Principal Act, may, in respect of the year one thousand nine hundred and forty-nine, be kept by the council of a united area in accordance with this section.

(3) The council of a united area may keep separate accounts in respect of each constituent area, included within that united area, or may keep separate accounts in respect of any two or more of such constituent areas taken together.

(4) Where separate accounts are kept by the council under this section the council may appoint a separate auditor or auditors for the purpose of auditing any one or more of such separate accounts.

(5) If the Council of the City of Sydney decides to keep a separate account under this section in respect of that part of its area which comprises the City of Sydney as bounded immediately before the appointed day the Auditor-General shall be and is hereby appointed to be the auditor of that separate account; and the provisions of subsections three and four of section 211A of the Principal Act as inserted by this Act shall apply to and in respect of the audit of that separate account in all respects as if the Auditor-General had been appointed by the Council of the City of Sydney under that section.

(6)

(a) In addition to the annual statements required to be prepared under section two hundred and nine of the Principal Act, the council of a united area shall cause a statement to be prepared in respect of any separate accounts kept by it in accordance with this section setting out the aggregate of such separate accounts, and shall cause the statement to be forwarded as prescribed in relation to annual statements of accounts.

(b) The statement shall be prepared in a form approved by the Minister and shall be certified by the clerk in the manner likewise approved.