New South Wales Consolidated Acts

RURAL LANDS PROTECTION ACT 1998 - SECT 55J

55J Auditor may exercise general power of inspecting accounting records

(1) An authority’s auditor, for the purpose of forming an opinion as to whether the requirements of this Act and the regulations are being complied with:

(a) may inspect the authority’s accounting records and other records necessary in order to carry out the auditor’s functions at any time, and

(b) must inspect those records at such periods as may be prescribed by the regulations or set out in the guidelines.

(2) The auditor may report to the authority or to the State Council on the results of the inspection.

(3) Such a report may deal with such matters concerning the authority’s accounting and other records as, in the auditor’s opinion, should be dealt with by the report.

(4) The auditor must give the authority a copy of any report made under this section to the State Council.