421BDPerformance audit by Auditor-General

#### 421BD Performance audit by Auditor-General 421BD Performance audit by Auditor-General > > (1) The Auditor-General may, when the Auditor-General considers it appropriate, conduct an audit (a performance audit) of all or any particular activities of a council to determine whether the council is carrying out the council’s activities effectively and doing so economically and efficiently and in compliance with all relevant laws. > > > (2) In conducting a performance audit of a council the Auditor-General may, if the Auditor-General considers it appropriate, include a performance audit of the relevant activities of a related relevant entity for the council. > > > > Example— > > > > In conducting a performance audit of a council, the Auditor-General may decide to conduct a performance audit of a grant made by the council to a related relevant entity for the council. > > > (3) An audit under subsection (2) may be conducted only to the extent it assesses the operations of the related relevant entity in relation to achieving the local government purpose. > > > (4) A performance audit under this Division is separate from, and does not affect, another audit required or authorised by or under— > > > > > (a) this Act, or > > > > > (b) another Act. > > > (5) A single performance audit may relate to the activities of more than one council or relevant entity. > > **s 421BD:** Ins 2022 No 75, Sch 2\[1\].