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Contents (1993 - 30)
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Local Government Act 1993 No 30
Current version for 5 December 2019 to date (accessed 29 January 2020 at 10:29)
Chapter 13 Part 3 Division 2A
Division 2A Other audit functions
421A   Definitions
In this Division—
audit includes examination and inspection.
performance audit means an audit under section 421B.
421B   Performance audits
(1)  The Auditor-General may, when the Auditor-General considers it appropriate to do so, conduct an audit of all or any particular activities of 1 or more councils to determine whether the councils are carrying out those activities effectively and doing so economically and efficiently and in compliance with all relevant laws.
(2)  A performance audit is separate from, and does not affect, any other audit required by or under this or any other Act.
(3)  The Auditor-General is to report to the Departmental Chief Executive, the councils concerned and the Minister as to the following—
(a)  the result of a performance audit,
(b)  any other matters that the Auditor-General considers call for special notice.
(4)  At least 28 days before reporting on a performance audit, the Auditor-General must give to the Departmental Chief Executive, the councils concerned and the Minister a written summary of the Auditor-General’s findings and recommendations in relation to the audit.
(5)  A report on a performance audit may be given before the expiration of 28 days if the Auditor-General has received any submissions and comments of, or notice that no submission or comment is to be made by, the Departmental Chief Executive and each council concerned.
(6)  A report on a performance audit—
(a)  is to include any submissions or comments made by the Departmental Chief Executive or by a council in response to the findings of the audit, and
(b)  may include any information that the Auditor-General thinks desirable in relation to the activities the subject of the audit, and
(c)  may include any recommendations arising out of the audit that the Auditor-General thinks fit to make, and
(d)  may be included in any other report of the Auditor-General.
421C   Auditor-General may report on local government on sector-wide basis
(1)  The Auditor-General is to report annually on any local government sector-wide matters arising from the examination of financial statements of councils and the exercise by the Auditor-General of audit or other functions under this Act.
(2)  The Auditor-General is to give a copy of the proposed report to the Departmental Chief Executive and the Minister at least 28 days before the report is made.
(3)  The Auditor-General may include in the report any submissions or comments made by the Departmental Chief Executive or a summary, in an agreed form, of any such submissions or comments.
421D   Tabling of reports
(1)  The Auditor-General is to lay (or cause to be laid) a report under this Division before both Houses of Parliament as soon as practicable after making the report.
(2)  If a House of Parliament is not sitting when the Auditor-General seeks to lay a report before it, the Auditor-General may present copies of the report to the Clerk of the House concerned.
(3)  The report—
(a)  is, on presentation and for all purposes, taken to have been laid before the House, and
(b)  may be printed by authority of the Clerk of the House, and
(c)  if so printed, is for all purposes taken to be a document published by or under the authority of the House, and
(d)  is to be recorded—
(i)  in the case of the Legislative Council, in the Minutes of the Proceedings of the Legislative Council, and
(ii)  in the case of the Legislative Assembly, in the Votes and Proceedings of the Legislative Assembly,
on the first sitting day of the House after receipt of the report by the Clerk.
421E   Other audit functions
(1)  The Auditor-General may provide any audit-related service to a council at the request of the council or at the request of the Minister or the Departmental Chief Executive.
(2)  The costs confirmed in writing by the Auditor-General as having been incurred by the Auditor-General in providing an audit-related service to a council at the request of the council must be paid by the council.