Local Government Act 2020

As soon as practicable after the end of the financial year, a Council must cause to be prepared in accordance with section 98, the performance statement and financial statements of the Council for the financial year.

The Council, after passing a resolution giving its approval in principle to the performance statement and financial statements, must submit the statements to the auditor for reporting on the audit.

The Council must ensure that the performance statement and financial statements, in their final form after any changes recommended or agreed by the auditor have been made, are certified in accordance with the regulations by—

2 Councillors authorised by the Council for the purposes of this subsection; and

any other persons prescribed by the regulations for the purposes of this subsection.

The auditor must prepare a report on the performance statement.

The auditor must not sign a report under subsection (4) or under Part 3 of the Audit Act 1994 unless the performance statement or the financial statements (as applicable) have been certified under subsection (3).

The auditor must provide the Minister and the Council with a copy of the report on the performance statement as soon as is reasonably practicable.