13—Insertion of Chapter 8 Part 3 Division 5
After section 130 insert:
Division 5—Other investigations
130A—Other investigations
(1) A council may, as
it thinks fit, request its auditor, or some other person determined by the
council to be suitably qualified in the circumstances, to examine and report
on any matter relating to financial management, or the efficiency and economy
with which the council manages or uses its resources to achieve its
objectives, that would not otherwise be addressed or included as part of an
annual audit under Division 4 and that is considered by the council to be of
such significance as to justify an examination under this section.
(2) An examination and
report under subsection (1) may be requested—
(a) if
appropriate, on the basis that it will be conducted in conjunction with an
annual audit; or
(b) on
the basis that it will be conducted as a separate examination and report.
(3) An examination
under this section—
(a) is
not to operate or apply so as to limit the role or functions of a council
under this or any other Act, or the lawful role or functions of any member of
a council; and
(b) is
to be undertaken in such manner as the person conducting the examination
thinks fit and without undue influence from a member of the council or the
chief executive of the council.
(4) The chief
executive officer must, at the request of a person conducting an examination
under subsection (1)—
(a)
produce to the person for inspection any documents relevant to the
examination;
(b)
provide to the person explanations or information required by the person.
Maximum penalty: $10 000.
(5) The report on an
examination must be provided—
(a) to
the principal member of the council (who must ensure that a copy is
immediately provided to the chief executive officer, and that copies are
provided to the other members of council for their consideration at the
relevant meeting under subsection (6) or (7)); and
(b) to
the council's audit committee.
(6) Unless
subsection (7) applies, the report must be placed on the agenda for
consideration—
(a)
unless paragraph (b) applies—at the next ordinary meeting of the
council;
(b) if
the agenda for the next ordinary meeting of the council has already been sent
to members of the council at the time that the report is provided to the
principal member of the council—at the ordinary meeting of the council
next following the meeting for which the agenda has already been sent, subject
to the qualification that this paragraph will not apply if the principal
member of the council determines, after consultation with the chief executive
officer, that the report should be considered at the next meeting of the
council as a late item on the agenda.
(7) The report may be
the subject of a special meeting of the council called in accordance with the
requirements of this Act (and held before the ordinary meeting of the council
that would otherwise apply under subsection (6)).
(8) The report on an
examination must be kept confidential until it is received at the relevant
meeting of the council held under subsection (6) or (7) or, if the
council so resolves at that meeting, until a later date specified by the
council (being not later than 60 days after the date of the meeting).