Local Government Act, 2001
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Audit opinion and report. |
120.—(1) On completion of the audit of accounts of a local authority or other body, the local government auditor— | |
(a) shall enter his or her opinion (in this Chapter referred to as an “audit opinion”) in a form consistent with the code of audit practice referred to in section 117 on the relevant annual financial statement (in this Chapter referred to as the “audited financial statement”), | ||
(b) shall send copies of the audited financial statement without delay to the local authority or other body concerned, to the Director of Audit and to the Minister, and | ||
(c) may prepare a report (in this Chapter referred to as an “auditor's report”) on any matter or matters which come to his or her notice during the course of the audit and such report shall accompany the audited financial statement. | ||
(2) (a) Where the local government auditor considers it appropriate in the public interest to do so, he or she may prepare a report (in this Chapter referred to as an “auditor's special report”) on any matter or matters which come to his or her notice during the course of the audit before the completion of such audit. | ||
(b) The auditor's special report shall be sent without delay to the local authority or other body concerned, to the Director of Audit and to the Minister. | ||
(3) An audit opinion, auditor's report or auditor's special report shall be addressed to the local authority or other body concerned. | ||
(4) Before the finalisation of an auditor's report or an auditor's special report, the local government auditor shall consult with the manager or chief officer of the audited body concerned, as the case may be, in respect of the matters the subject of such report and shall consider and record the comments of the manager or chief officer, as the case may be, which are of material significance to such matters. |