(1) An auditor —
(a) has
a right of access at all reasonable times to such books, accounts, documents
and assets of the local government as are, in the opinion of the auditor,
necessary to allow the audit to be conducted; and
(b) may
require from a member or an employee of the local government —
(i)
any book, account, document or asset of the local
government; or
(ii)
any information, assistance or explanation,
necessary for the
performance of the duty of the auditor in relation to the audit; and
(c) may,
at the expense of the local government obtain and act upon a legal opinion on
a question arising in the course of an audit.
(2) In this section
and in section 7.11 employee includes a person who has a contract for
services with the local government.