• Specific Year
    Any

LOCAL GOVERNMENT ACT 2009 - SECT 118 Financial controllers

LOCAL GOVERNMENT ACT 2009 - SECT 118

Financial controllers

118 Financial controllers

(1) This section applies if the department’s chief executive believes—
(a) a local government is not performing its responsibilities properly; or
(b) a local government is not complying with laws applying to the local government, including the Local Government Acts; or
(c) it is otherwise in the public interest for the department’s chief executive to appoint a financial controller for a local government.
(2) The department’s chief executive may, by gazette notice, appoint a financial controller for the local government.
(3) A
"financial controller" is responsible for—
(a) implementing financial controls as directed by the department’s chief executive; and
(b) performing other related duties as directed by the department’s chief executive.
(4) The local government must cooperate fully with the financial controller.
(5) If a financial controller is appointed, a payment from an account kept by the local government with a financial institution may be made only by—
(a) a cheque countersigned by the financial controller; or
(b) an electronic funds transfer authorised by the financial controller.
(6) If the financial controller reasonably believes a decision, resolution or order to make a payment is financially unsound, the financial controller must—
(a) refuse to make a payment; and
(b) advise the department’s chief executive about why the decision, resolution or order is financially unsound.
(7) A decision, resolution or order is
"financially unsound" if the decision, resolution or order—
(a) may cause the local government to become insolvent; or
(b) will result in unlawful expenditure by the local government; or
(c) will result in a disbursement from a fund that is not provided for in the local government’s budget; or
(d) will result in expenditure from grant moneys for a purpose other than the purpose for which the grant was given.