(1) An auditor is
required to examine the accounts and annual financial report submitted for
audit and, by the 31 December next following the financial year to which the
accounts and report relate or such later date as may be prescribed, to prepare
a report thereon and forward a copy of that report to —
(a) the
mayor or president; and
(b) the
CEO of the local government; and
(c) the
Minister.
(2) Without limiting
the generality of subsection (1), where the auditor considers that —
(a)
there is any error or deficiency in an account or financial report submitted
for audit; or
(b) any
money paid from, or due to, any fund or account of a local government has been
or may have been misapplied to purposes not authorised by law; or
(c)
there is a matter arising from the examination of the accounts and annual
financial report that needs to be addressed by the local government,
details of that error,
deficiency, misapplication or matter, are to be included in the report by the
auditor.
(3) The Minister may
direct the auditor of a local government to examine a particular aspect of the
accounts and the annual financial report submitted for audit by that local
government and to —
(a)
prepare a report thereon; and
(b)
forward a copy of that report to the Minister,
and that direction has
effect according to its terms.
(4) If the Minister
considers it appropriate to do so, the Minister is to forward a copy of the
report referred to in subsection (3), or part of that report, to the CEO of
the local government.
[Section 7.9 amended: No. 49 of 2004 s. 7; No. 5
of 2017 s. 16.]