213
CurrentPresentation of auditor-general’s observation report
Chapter 5Financial planning and accountability
Part 11Auditing
Division 2External auditing
213 Presentation of auditor-general’s observation report
(1)
This section applies if the auditor-general gives the mayor of a local government a copy of the auditor-general’s observation report about an audit of the local government’s financial statements.
(2)
An auditor-general’s observation report, about an audit of a local government’s financial statements, is a report about the audit prepared under section 54 of the Auditor-General Act 2009 that includes observations and suggestions made by the auditor-general about anything arising out of the audit.
(3)
The mayor must present a copy of the report at the next ordinary meeting of the local government.
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