12   Production of accounting records

A member of the staff of a council who has control of any of the council’s accounting records must:

(a)  produce those records for inspection and audit in proper order whenever directed or requested to do so by the council’s mayor, responsible accounting officer, general manager (if not the council’s responsible accounting officer) or auditor or by a Departmental representative, and

(b)  render all practicable assistance to the mayor, responsible accounting officer, general manager, auditor or Departmental representative with respect to those records.