Local Government Act, 2001
|
Consideration of annual financial statement and auditor's report. |
121.—(1) Following receipt by the local authority or joint body of the audited financial statement, auditor's report or auditor's special report, the manager for that local authority or joint body shall submit the statement for consideration at the next practicable meeting of the local authority or joint body concerned. | |
(2) At any time within 3 months of the audited financial statement, auditor's report or auditor's special report having been submitted to the local authority or joint body in accordance with section 120 , the local government auditor who carried out the audit may notify the local authority or joint body that he or she wishes to speak to that authority or body about it. | ||
(3) Following notification under subsection (2), a local government auditor is entitled to speak to the local authority or joint body at its next meeting following the notification about the audited financial statement, auditor's report or auditor's special report or at such other meeting as he or she may specify. |