(1) The
Auditor General Act section 18 applies in relation to a local government as if
—
(a) the
local government were an agency; and
(b)
money collected, received or held by any person for or on behalf of the local
government were public money; and
(c)
money collected, received or held by the local government for or on behalf of
a person other than the local government were other money; and
(d)
property held for or on behalf of the local government, other than money
referred to in paragraph (b), were public property; and
(e)
property held by the local government for or on behalf of a person other than
the local government were other property; and
(f) the
reference in the Auditor General Act section 18(2)(d) to “legislative
provisions, public sector policies or its own internal policies;” were a
reference to “legislative provisions or its own internal
policies;”.
(2) A performance
audit is taken for the purposes of the Auditor General Act to have been
carried out under the Auditor General Act Part 3 Division 1.
[Section 7.12AJ inserted: No. 5 of 2017 s. 18.]