LOCAL GOVERNMENT ACT 1995 - SECT 7.13
LOCAL GOVERNMENT ACT 1995 - SECT 7.13
7.13 . Regulations as to audits 28
(1) Regulations may
make provision as follows —
(aa) as
to the functions of a CEO in relation to —
(i)
a local government audit; and
(ii)
a report (an action report ) prepared by a local
government under section 7.12A(4)(a); and
(iii)
an audit report; and
(iv)
a report on an audit conducted by a local government
under this Act or any other written law;
(ab) as
to the functions of an audit committee, including in relation to —
(i)
the selection and recommendation of an auditor under
Division 2; and
(ii)
a local government audit; and
(iii)
an action report; and
(iv)
an audit report; and
(v)
a report on an audit conducted by a local government
under this Act or any other written law;
(ac) as
to the procedure to be followed in selecting an auditor under Division 2;
[(ad) deleted]
(ae) as
to monitoring action taken in respect of any matters raised in an audit
report;
(a) with
respect to matters to be included in an agreement in writing ( agreement )
made under section 7.8(1);
(b) for
notifications and reports to be given in relation to an agreement, including
any variations to, or termination of an agreement;
(ba) as
to a copy of an agreement being provided to the Department;
(c) as
to the manner in which an application may be made to the Minister for approval
as an auditor under section 7.5;
(d) in
relation to approved auditors, for the following —
(i)
reviews of, and reports on, the quality of audits
conducted;
(ii)
the withdrawal by the Minister of approval as an auditor;
(iii)
applications to the State Administrative Tribunal for the
review of decisions to withdraw approval;
(e) for
the exercise or performance by auditors of their powers and duties under this
Part;
(f) as
to the matters to be addressed in an audit report;
(g)
requiring an auditor (other than the Auditor General) to provide the Minister
with prescribed information as to an audit conducted by the auditor;
(h)
prescribing the circumstances in which an auditor (other than the Auditor
General) is to be considered to have a conflict of interest and requiring an
auditor (other than the Auditor General) to disclose in an audit report such
information as to a possible conflict of interest as is prescribed;
(i)
requiring local governments to carry out, in the
prescribed manner and in a form approved by the Minister, an audit of
compliance with such statutory requirements as are prescribed whether those
requirements are —
(i)
of a financial nature or not; or
(ii)
under this Act or another written law.
(2) Regulations may
also make any provision about audit committees that may be made under
section 5.25 in relation to committees.
[Section 7.13 amended: No. 64 of 1998 s. 40; No.
49 of 2004 s. 9; No. 55 of 2004 s. 700; No. 5 of 2017 s. 20.]
What this Part is about
This Part deals with —
(a)
inquiring into the affairs and performance of local governments; and
(b)
suspending and dismissing councils and members of councils; and
(c)
making members or local government employees accountable for the
misapplication of property.