LOCAL GOVERNMENT ACT 1995 - SECT 7.12A

LOCAL GOVERNMENT ACT 1995 - SECT 7.12A

7.12A .         Duties of local government with respect to audits

        (1)         A local government is to do everything in its power to —

            (a)         assist the auditor of the local government to conduct an audit and carry out the auditor’s other duties under this Act in respect of the local government; and

            (b)         ensure that audits are conducted successfully and expeditiously.

        (2)         Without limiting the generality of subsection (1), a local government is to meet with the auditor of the local government at least once in every year.

        (3)         A local government must —

            (aa)         examine an audit report received by the local government; and

            (a)         determine if any matters raised by the audit report, require action to be taken by the local government; and

            (b)         ensure that appropriate action is taken in respect of those matters.

        (4)         A local government must —

            (a)         prepare a report addressing any matters identified as significant by the auditor in the audit report, and stating what action the local government has taken or intends to take with respect to each of those matters; and

            (b)         give a copy of that report to the Minister within 3 months after the audit report is received by the local government.

        (5)         Within 14 days after a local government gives a report to the Minister under subsection (4)(b), the CEO must publish a copy of the report on the local government’s official website.

        [Section 7.12A inserted: No. 49 of 2004 s. 8; amended: No. 5 of 2017 s. 19.]