New South Wales Consolidated Acts

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LOCAL GOVERNMENT ACT 1993 - SECT 421BD

Performance audit by Auditor-General

421BD Performance audit by Auditor-General

(1) The Auditor-General may, when the Auditor-General considers it appropriate, conduct an audit (a
"performance audit" ) of all or any particular activities of a council to determine whether the council is carrying out the council's activities effectively and doing so economically and efficiently and in compliance with all relevant laws.
(2) In conducting a performance audit of a council the Auditor-General may, if the Auditor-General considers it appropriate, include a performance audit of the relevant activities of a related relevant entity for the council.
Example--: In conducting a performance audit of a council, the Auditor-General may decide to conduct a performance audit of a grant made by the council to a related relevant entity for the council.
(3) An audit under subsection (2) may be conducted only to the extent it assesses the operations of the related relevant entity in relation to achieving the local government purpose.
(4) A performance audit under this Division is separate from, and does not affect, another audit required or authorised by or under--
(a) this Act, or
(b) another Act.
(5) A single performance audit may relate to the activities of more than one council or relevant entity.



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