422Auditor-General to be council auditor

#### 422 Auditor-General to be council auditor 422 Auditor-General to be council auditor > > (1) The Auditor-General is to be the auditor for a council. > > > (2) The Auditor-General may appoint, in writing, a person (whether or not that person is employed in the Public Service) or a firm to be an auditor for the purposes of this Act. > > > (3) The costs confirmed in writing by the Auditor-General as having been incurred by the Auditor-General in auditing a council’s financial reports (including any audit of a council entity) or in any other inspection or audit carried out by the Auditor-General under this Division (or at a council’s request) must be paid by the council. > > > > Note. > > > > An example of confirmation is an invoice. > > > (4) Nothing in this Act entitles the Auditor-General to question the merits of policy objectives of a council or the Government, including— > > > > > (a) the strategic objectives and policy objectives contained in a plan, strategy, policy or program of the council, and > > > > > (b) any policy objective of the Government contained in a record of a policy decision of Cabinet, and > > > > > (c) a policy direction of a Minister, and > > > > > (d) a policy statement in any Budget Paper or other document evidencing a policy direction of the Cabinet or a Minister. > > **s 422:** Am 1995 No 11, Sch 1.75 \[4\]; 2001 No 34, Sch 4.33 \[2\]; 2002 No 40, Sch 1 \[28\] \[29\]. Subst 2016 No 38, Sch 1 \[38\].