New South Wales Consolidated Acts

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LOCAL GOVERNMENT ACT 1993 - SECT 422

Auditor-General to be council auditor

422 Auditor-General to be council auditor

(1) The Auditor-General is to be the auditor for a council.
(2) The Auditor-General may appoint, in writing, a person (whether or not that person is employed in the Public Service) or a firm to be an auditor for the purposes of this Act.
(3) The costs confirmed in writing by the Auditor-General as having been incurred by the Auditor-General in auditing a council’s financial reports (including any audit of a council entity) or in any other inspection or audit carried out by the Auditor-General under this Division (or at a council’s request) must be paid by the council.
Note : An example of confirmation is an invoice.
(4) Nothing in this Act entitles the Auditor-General to question the merits of policy objectives of a council or the Government, including:
(a) the strategic objectives and policy objectives contained in a plan, strategy, policy or program of the council, and
(b) any policy objective of the Government contained in a record of a policy decision of Cabinet, and
(c) a policy direction of a Minister, and
(d) a policy statement in any Budget Paper or other document evidencing a policy direction of the Cabinet or a Minister.



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