LOCAL GOVERNMENT ACT 1995 - SECT 7.9

LOCAL GOVERNMENT ACT 1995 - SECT 7.9

7.9 .         Audit to be conducted

        (1)         An auditor is required to examine the accounts and annual financial report submitted for audit and, by the 31 December next following the financial year to which the accounts and report relate or such later date as may be prescribed, to prepare a report thereon and forward a copy of that report to —

            (a)         the mayor or president; and

            (b)         the CEO of the local government; and

            (c)         the Minister.

        (2)         Without limiting the generality of subsection (1), where the auditor considers that —

            (a)         there is any error or deficiency in an account or financial report submitted for audit; or

            (b)         any money paid from, or due to, any fund or account of a local government has been or may have been misapplied to purposes not authorised by law; or

            (c)         there is a matter arising from the examination of the accounts and annual financial report that needs to be addressed by the local government,

                details of that error, deficiency, misapplication or matter, are to be included in the report by the auditor.

        (3)         The Minister may direct the auditor of a local government to examine a particular aspect of the accounts and the annual financial report submitted for audit by that local government and to —

            (a)         prepare a report thereon; and

            (b)         forward a copy of that report to the Minister,

                and that direction has effect according to its terms.

        (4)         If the Minister considers it appropriate to do so, the Minister is to forward a copy of the report referred to in subsection (3), or part of that report, to the CEO of the local government.

        [Section 7.9 amended: No. 49 of 2004 s. 7; No. 5 of 2017 s. 16.]