105
CurrentAccounts and records
Part 4Planning and financial management
Division 4Financial management
105 Accounts and records
(1)
The Principal Accounting Officer of a Council must ensure that there are kept proper accounts and records of the transactions and financial affairs of the Council.
(2)
A failure by a Council to keep proper accounts and records and the reason for that failure must be reported in the annual report.
This Act’s bill:Explanatory memorandumSecond reading speech
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