Western Australian Current Regulations

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996 - REG 6

6 .         Audits and performance review of accounting staff etc., who may conduct

                A local government is to ensure that an employee to whom is delegated responsibility for the day to day accounting or financial management operations of a local government is not also delegated the responsibility for —

            (a)         conducting an internal audit; or

            (b)         reviewing the discharge of duties by that employee,

                or for managing, directing or supervising a person who carries out a function referred to in paragraph (a) or (b).