419
CurrentPresentation of council’s financial reports
Chapter 13How are councils made accountable for their actions?
Part 3Financial management
Division 2Accounting records, financial reports and auditing
419 Presentation of council’s financial reports
(1)
A council must present its audited financial reports, together with the auditor’s reports, at a meeting of the council held on the date fixed for the meeting.
(2)
The council’s auditor may attend the meeting at which the financial reports are presented.
(3)
A council’s auditor who carries out the functions of the auditor under an appointment by the Auditor-General must attend the meeting at which the financial reports are presented if the council gives not less than 7 days notice in writing that it requires the auditor to do so.
This Act’s bill:Explanatory memorandumSecond reading speech
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