(1) Subject to
subsection (2), if by 30 November in any year a local government has not
appointed an auditor the Departmental CEO may appoint —
(a) a
qualified person; or
(b) in
default of an appointment under paragraph (a), the Auditor General,
to be the auditor of
the local government’s accounts and annual financial report for the
relevant financial year.
(2) The Departmental
CEO cannot appoint a person to be the auditor of a local government after
commencement day.
[Section 7.7 amended: No. 28 of 2006 s. 364; No. 5
of 2017 s. 14.]