Section 136: Audit of accounts
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
136. Audit of accounts
(1) The approved annual financial statements of every local authority
shall be audited by the Director of Audit.
(2) The Chief Executive of every local authority shall, within 4 months of
the end of every financial year, submit the approved financial statements to
the Director of Audit.
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Local Government Act
(3) The local authority shall pay an audit fee in respect of the audit of its
financial statements.
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Questions this section answers
- Who audits a local authority's yearly financial statements?