Section 137: Powers of Director of Audit

137. Powers of Director of Audit (1) The Director of Audit shall have access at all reasonable times to all Council minutes, information systems, books and accounts of the local authority, all vouchers in support of them, all deeds, contracts and other documents, and all relevant papers and writings in the possession or control of the local authority. (2) The Director of Audit may, orally or in writing, request— (a) any person holding or accountable for any such document referred to in subsection (1) to appear before him at the audit or any adjournment; (b) from any member of the Council or any officer or agent of a local authority, such information and explanations as may be necessary for the purpose of the audit; and (c) any person referred to in paragraph (a) to make and sign a declaration as to the correctness of a document. (3) Any person who wilfully neglects or refuses to comply with any request made under subsection (2) shall commit an offence.