424Access to records of authorised deposit-taking institution

424 Access to records of authorised deposit-taking institution

424 Access to records of authorised deposit-taking institution

(1) If an account for the banking of money of a council is kept with an authorised deposit-taking institution, the institution or the person in charge of the account must, if directed to do so by the Auditor-General or a person authorised by the Auditor-General—

(a) give to the Auditor-General or person, in accordance with the direction, a statement of the account or a certificate as to the balance of the account, and

(b) produce to the Auditor-General or person any book, record or other document relating to the council and under the custody or control of the institution or the person in charge.

(2) If any document required by a direction to be produced is in electronic form or a form other than writing, the document is required to be produced in writing, unless the direction otherwise provides.

(3) In this section, a reference to a council includes a reference to a council entity.

s 424: Am 1999 No 94, sec 7 (3) and Sch 5, Part 3. Subst 2016 No 38, Sch 1 [38].