South Australian Current Acts

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LOCAL GOVERNMENT ACT 1999 - SECT 130

130—CEO to assist auditor

        (1)         The chief executive officer must, at the request of the auditor of the council, produce to the auditor for inspection the accounts, accounting records and other documents relating to the financial affairs or internal controls of the council, or to any other matter that is being examined or considered by the auditor.

        (2)         The chief executive officer must, at the request of the auditor of the council, provide to the auditor explanations or information required by the auditor.

        (3)         A chief executive officer must not, without reasonable excuse, fail to comply with subsection (1) or (2).

Maximum penalty: $10 000.



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