Western Australian Consolidated Acts

LOCAL GOVERNMENT ACT 1995 - SECT 7.12A.

7.12A.         Duties of local government with respect to audits

        (1)         A local government is to do everything in its power to —

            (a)         assist the auditor of the local government to conduct an audit and carry out his or her other duties under this Act in respect of the local government; and

            (b)         ensure that audits are conducted successfully and expeditiously.

        (2)         Without limiting the generality of subsection (1), a local government is to meet with the auditor of the local government at least once in every year.

        (3)         A local government is to examine the report of the auditor prepared under section 7.9(1), and any report prepared under section 7.9(3) forwarded to it, and is to —

            (a)         determine if any matters raised by the report, or reports, require action to be taken by the local government; and

            (b)         ensure that appropriate action is taken in respect of those matters.

        (4)         A local government is to —

            (a)         prepare a report on any actions under subsection (3) in respect of an audit conducted in respect of a financial year; and

            (b)         forward a copy of that report to the Minister,

                by the end of the next financial year, or 6 months after the last report prepared under section 7.9 is received by the local government, whichever is the latest in time.

        [Section 7.12A inserted by No. 49 of 2004 s. 8.]