New South Wales Consolidated Regulations

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LOCAL GOVERNMENT (GENERAL) REGULATION 2005 - REG 228

Half-yearly inspection of council's accounting records

228 Half-yearly inspection of council's accounting records

(1) For the purposes of section 426 (1) (b) of the Act, the prescribed periods are after the first 6 months of each financial year.
(2) The responsible accounting officer of a council must:
(a) ensure that, within 1 month after the first 6 months of each financial year, the council's ledgers are balanced and a list of ledger balances is prepared so as to enable the council's auditor to conduct a six-monthly inspection of the council's accounting records, and
(b) as soon as practicable afterwards, notify the council's auditor that those records are available for inspection.



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