Western Australian Consolidated Acts (1) An employee of a
local government is to furnish to an auditor, as and when required, a
statement in writing of all money received in his or her official capacity by
the employee whether on account of the local government or otherwise.
(2) A bank or other
financial institution at which a local government has an account is required
to furnish to an auditor, as and when required, full particulars of the
account.