Western Australian Consolidated Acts

LOCAL GOVERNMENT ACT 1995 - SECT 6.4

6.4 .         Financial report

        (1)         A local government is to prepare an annual financial report for the preceding financial year and such other financial reports as are prescribed.

        (2)         The financial report is to — 

            (a)         be prepared and presented in the manner and form prescribed; and

            (b)         contain the prescribed information.

        (3)         By 30 September following each financial year or such extended time as the Minister allows, a local government is to submit to its auditor — 

            (a)         the accounts of the local government, balanced up to the last day of the preceding financial year; and

            (b)         the annual financial report of the local government for the preceding financial year.