South Australian Consolidated Acts (1) The Council must
ensure that proper accounting records are kept of its receipts and
expenditures.
(2) The Council's
accounting records must conform with any applicable instructions issued by the
Treasurer under section 41 of the Public Finance and Audit Act 1987 .
(3) The Council must
ensure—
(a) that
expenditures are not made out of money under the Council's control without
proper administrative authorisation; and
(b) that
proper control is maintained over the Council's property or property in the
Council's control.