Queensland Consolidated Acts
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LOCAL GOVERNMENT ACT 2009 - SECT 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.
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