Part 8Administrative and financial accountability

Chapter 8—Administrative and financial accountability Part 1—Strategic management plans 122—Strategic management plans (1) A council must develop and adopt plans (which may take various forms) for the management of its area, to be called collectively the strategic management plans, which— (a) identify the council's objectives for the area over a period of at least 4 years (the relevant period), and provide a clear indication of— (i) the extent to which the council has participated with other councils, and with State and national governments, in setting public policy objectives, and the extent to which the council's objectives are related to regional, State and national objectives; and (ii) the extent to which the council has given consideration to regional, State and national objectives and strategies which are relevant to the economic, social, physical and environmental development and management of its area; and (iii) the extent to which the council intends to co-ordinate with State and national governments and councils or other regional bodies in the planning and delivery of services in which there is a common interest; and (ab) provide assessments that relate to the following matters (with particular reference to the relevant period): (i) the sustainability of the council's financial performance and position; and (ii) the extent or levels of services that will be required to be provided by the council to achieve its objectives; and (iii) the extent to which any infrastructure will need to be maintained, replaced or developed by the council; and (iv) anticipated changes in its area with respect to— (A) real property development; and (B) demographic characteristics of its community to the extent that is reasonable taking into account the availability of appropriate and accurate data; and (v) the council's proposals with respect to debt levels; and (vi) any anticipated or predicted changes in any factors that make a significant contribution to the costs of the council's activities or operations; and (b) identify the principal activities that the council intends to undertake to achieve its objectives; and (d) state the measures (financial and non-financial) that are to be used to monitor and assess the performance of the council against its objectives over the relevant period; and (e) identify the means by which its activities are to be carried out and its objectives achieved; and (g) address issues associated with arranging its affairs so as to separate its regulatory activities from its other activities, so far as this is reasonable to do so; and (h) make provision for the regular review of the charters, activities and plans of any subsidiary of the council. (1a) A council must, in conjunction with the plans required under subsection (1), develop and adopt— (a) a long-term financial plan that relates to a period of at least 10 years and includes a funding plan that— (i) outlines the council's approach to funding services and infrastructure of the council; and (ii) sets out the council's projected total revenue for the period to which the long‑term financial plan relates; and (iii) outlines the intended sources of that total revenue (such as revenue from rates, grants and other fees and charges); and (b) an infrastructure and asset management plan, relating to the management and development of infrastructure and major assets by the council for a period of at least 10 years, (and these plans will also be taken to form part of the council's strategic management plans). (1b) The financial projections in a long-term financial plan adopted by a council must be consistent with those in the infrastructure and asset management plan adopted by the council. (1c) A council must, once in every prescribed period (which must be not less than a period of 3 years), in accordance with a determination of the designated authority, provide information relating to its long‑term financial plan and infrastructure and asset management plan to the designated authority in accordance with subsection (1e). (1d) For the purposes of subsection (1c), the designated authority may determine a schedule relating to each prescribed period that requires different councils to provide information in different financial years of that period (and the financial year in which a particular council is required to provide information according to the schedule is the relevant financial year for that council). (1e) A council must, on or before 30 September in the relevant financial year for the council, provide to the designated authority all relevant information on the following matters (the relevant matters) in accordance with guidelines determined by the designated authority (if any): (a) material amendments made or proposed to be made to the council's long‑term financial plan and infrastructure and asset management plan and the council's reasons for those amendments; (b) revenue sources outlined in the funding plan referred to in subsection (1a)(a); (c) any other matter prescribed by the regulations. (1f) Following the provision of information by a council under subsection (1e), the designated authority, on or before 28 February in the relevant financial year for the council— (a) must provide advice to the council on the appropriateness of the relevant matters in the context of the council's long‑term financial plan and infrastructure and asset management plan; and (b) may, if the designated authority considers it appropriate having regard to the circumstances of a particular council, provide advice in relation to any other aspect of the council's long‑term financial plan and infrastructure and asset management plan. (1g) In providing advice under this section, the designated authority— (a) must have regard to the following objectives: (i) the objective of councils maintaining and implementing long‑term financial plans and infrastructure and asset management plans; (ii) the objective of ensuring that the financial contributions proposed to be made by ratepayers under the council's long‑term financial plan and infrastructure and asset management plan are appropriate and any material amendments made or proposed to be made to these plans by the council are appropriate; and (b) may have regard to any information or matter the designated authority considers relevant (whether or not such information or matter falls within the ambit of subsection (1e)). (1h) A council must ensure that the advice provided by the designated authority under this section, and any response of the council to that advice, is published in its annual business plan (both the draft and adopted annual business plan) in the relevant financial year and each subsequent financial year (until the next relevant financial year for that council). (1i) For the purposes of the preceding provisions, the designated authority must publish the following: (a) advice provided to a council under this section; (b) the schedule determined under subsection (1d); (c) any guidelines determined under subsection (1e). (1j) The designated authority may, by written notice, require a council to give the designated authority, within a time and in a manner stated in the notice (which must be reasonable), information in the council's possession that the designated authority reasonably requires for the performance of the designated authority's functions under this section. (1k) The designated authority may recover from a council (as a debt due from the council) the costs reasonably incurred by the designated authority in performing its functions under this section in relation to the council. (2) Strategic management plans— (a) should— (i) address the strategic planning issues within the area of the council, with particular reference to (and in a manner consistent with) any relevant state planning policy or regional plan under the Planning, Development and Infrastructure Act 2016; and (ii) set out the council's priorities for the implementation of planning policies; and (b) should (as far as practicable) be consistent with the Planning and Design Code under the Planning, Development and Infrastructure Act 2016, other than where the council is proposing amendments to the Planning and Design Code and the Minister to whom the administration of that Act is committed has agreed to the implementation of a program to review and amend the relevant provisions of the Code; and (c) should (as far as practicable) be consistent with any relevant statutory policy or plan (not referred to above). (3) In addition to the requirements of subsection (2), a council must, in formulating its strategic management plans, have regard to— (a) the council's roles and responsibilities under this or any other Act; and (b) the council's objectives for its area. (3a) The regulations may prescribe additional requirements with respect to strategic management plans. (4) A council may review its strategic management plans under this section at any time but must— (a) undertake a review of— (i) its long-term financial plan; and (ii) any other elements of its strategic management plans prescribed by the regulations for the purposes of this paragraph, on an annual basis; and (b) in any event, undertake a comprehensive review of its strategic management plans within 2 years after each general election of the council. (4a) A council must, for the purposes of a review under subsection (4), take into account— (a) in relation to a review under subsection (4)(a)(i)—a report from the chief executive officer on the sustainability of the council's long-term financial performance and position taking into account the provisions of the council's annual business plan and strategic management plans; and (b) insofar as may be relevant—any other material prescribed by the regulations. (4b) A report from a chief executive officer under subsection (4a) must— (a) address any matters required by the Minister; and (b) be published in a manner and form, and in accordance with any other requirements, determined by the Minister. (5) A council may amend its strategic management plans or adopt new plans. (6) A council must undertake public consultation in relation to the development and review of its strategic management plans (but nothing in this subsection is to be taken to limit subsection (5)). (8) A council must, for the purposes of this section, specifically declare which plans will constitute the strategic management plans of the council. designated authority means— (a) if a person or body is prescribed by the regulations for the purposes of this definition—that person or body; or (b) if a person or body is not prescribed under paragraph (a)—the Essential Services Commission established under the Essential Services Commission Act 2002. (10) The Minister must consult with the LGA before regulations are made prescribing a person or body as the designated authority. Part 2—Annual business plans and budgets 123—Annual business plans and budgets (1) A council must have, for each financial year— (a) an annual business plan; and (b) a budget. (2) Each annual business plan of a council must— (a) include a summary of the council's long-term objectives (as set out in its strategic management plans); and (b) include an outline of— (i) the council's objectives for the financial year; and (ii) the activities that the council intends to undertake to achieve those objectives; and (iii) the measures (financial and non-financial) that the council intends to use to assess the performance of the council against its objectives over the financial year; and (c) assess the financial requirements of the council for the financial year and, taking those requirements into account, set out a summary of its proposed operating expenditure, capital expenditure and sources of revenue; and (d) set out the rates structure and policies for the financial year; and (e) assess the impact of the rates structure and policies on the community based on modelling that has been undertaken or obtained by the council; and (f) take into account the council's long-term financial plan and relevant issues relating to the management and development of infrastructure and major assets by the council; and (g) address or include any other matter prescribed by the regulations. (3) Before a council adopts an annual business plan, the council must— (a) prepare a draft annual business plan; and (6) A council may then, after considering— (a) any submission made to the council during the public consultation period; and (b) any new or revised information in the possession of the council that is relevant to the material contained in the draft annual business plan; and (c) such other materials or information as the council thinks fit, adopt its annual business plan (with or without amendment). (6a) However, if a council proposes to adopt an annual business plan with amendments, the council must include in the adopted business plan a statement— (a) setting out any significant amendments from the draft annual business plan; and (b) providing reasons for those amendments. (7) Each budget of a council must— (a) be considered in conjunction with the council's annual business plan (and must be consistent with that plan, as adopted); and (b) be adopted by the council after the council has adopted its annual business plan. (7a) A budget of a council may authorise the entry into borrowings and other forms of financial accommodation for a financial year of up to an amount specified in the budget. (8) An annual business plan and a budget must be adopted by a council after 31 May for the ensuing financial year and, except in a case involving extraordinary administrative difficulty, before 15 August for the financial year. (9) A council must, after adopting an annual business plan and a budget— (a) ensure— (i) that a summary of the annual business plan is prepared so as to assist in promoting public awareness of the nature of its services and its rating and financial management policies, taking into account its objectives and activities for the ensuing financial year; and (ii) that a copy of the summary of the annual business plan accompanies the first rates notice sent to ratepayers after the declaration of its rates for the financial year. (10) The regulations may prescribe requirements with respect to the preparation, form and contents of— (a) an annual business plan (including a draft for the purposes of public consultation), and the summary required under subsection (9); and (b) a budget. (10a) Without limiting subsection (10), regulations under that subsection relating to an annual business plan may— (a) relate to the manner in which matters included in the plan are to be presented (such as, for example, by prescribing the location, style and level of emphasis that must be given to specified matters); and (b) prescribe requirements relating to the description or explanation of matters included in the plan. (11) However, in any event, the summary of the annual business plan must include an assessment of the extent to which the council's objectives for the previous financial year have been attained (taking into account the provisions of the annual business plan for that financial year). (12) Subject to complying with a preceding subsection, any relevant document under this section will be in a form determined by the council. (13) A council must, as required by the regulations, and may at any time, reconsider its annual business plan or its budget during the course of a financial year and, if necessary or appropriate, make any revisions. (14) A rate cannot be challenged on a ground based on non-compliance with this section, or on a ground based on the contents of a document prepared or adopted by a council for the purposes of this section. Part 3—Accounts, financial statements and audit Division 1—Accounts 124—Accounting records to be kept (1) A council must— (a) keep such accounting records as correctly and adequately record and explain the revenues, expenses, assets and liabilities of the council; and (b) keep its accounting records in such manner as will enable— (i) the preparation and provision of statements that present fairly financial and other information; and (ii) the financial statements of the council to be conveniently and properly audited. (2) The accounting records may be kept in a form or forms, and in a place or places (within the State), as the council determines. (3) A member of the council is entitled to inspect the accounting records at any reasonable time. Division 2—Internal control, audit and risk committee etc 125—Internal control policies (1) A council must ensure that appropriate policies, practices and procedures of internal control are implemented and maintained in order to assist the council to carry out its activities in an efficient and orderly manner to achieve its objectives, to ensure adherence to management policies, to safeguard the council's assets, and to secure (as far as possible) the accuracy and reliability of council records. (2) The policies, practices and procedures of internal financial control under subsection (1) must be in accordance with a standard or document (such as a model relating to financial controls) adopted by the regulations. (3) A council must ensure that appropriate policies, systems and procedures relating to risk management are implemented and maintained in order to assist the council to carry out its activities in an efficient and orderly manner to achieve its objectives, inform appropriate decision making, facilitate appropriate prioritisation of finite resources and promote appropriate mitigation of strategic, financial and operational risks relevant to the council. 125A—Internal audit functions (1) The chief executive officer of a council that has an internal audit function must, before appointing a person to be primarily responsible for the internal audit function, or assigning such responsibility to an employee of the council, consult with the relevant audit and risk committee on the appointment or assignment of responsibility. (2) Despite any other law or instrument to the contrary, the person primarily responsible for the internal audit function— (a) must ensure that any reports they prepare relating to the internal audit function are provided directly to the relevant audit and risk committee; and (b) may report any matters relating to the internal audit function directly to the relevant audit and risk committee. 126—Audit and risk committee (a1) This section applies to a council that has not established a regional audit and risk committee under section 126A. (1) A council to which this section applies must have an audit and risk committee. (1a) The purpose of an audit and risk committee established by a council is to provide independent assurance and advice to the council on accounting, financial management, internal controls, risk management and governance matters. (2) The following provisions apply to the membership of a council audit and risk committee: (a) the majority of the members of the committee must be persons who are not members of any council; (b) the members of the committee (when considered as a whole) must have skills, knowledge and experience relevant to the functions of the committee, including in financial management, risk management, governance and any other prescribed matter; (c) the membership of the committee— (i) may not include an employee of the council (although an employee may attend a meeting of the committee if appropriate); and (ii) may include, or be comprised of, members of another council audit and risk committee or a regional audit and risk committee; and (iii) must otherwise be determined in accordance with the requirements of the regulations. (4) The functions of a council audit and risk committee include— (a) reviewing annual financial statements to ensure that they present fairly the state of affairs of the council; and (b) proposing, and providing information relevant to, a review of the council's strategic management plans or annual business plan; and (c) monitoring the responsiveness of the council to recommendations for improvement based on previous audits and risk assessments, including those raised by a council’s auditor; and (d) proposing, and reviewing, the exercise of powers under section 130A; and (e) liaising with the council's auditor in accordance with any requirements prescribed by the regulations; and (f) reviewing the adequacy of the accounting, internal control, reporting and other financial management systems and practices of the council on a regular basis; and (g) — (i) if the council has an internal audit function— (A) providing oversight of planning and scoping of the internal audit work plan; and (B) reviewing and commenting on reports provided by the person primarily responsible for the internal audit function at least on a quarterly basis; or (ii) if the council does not have an internal audit function, reviewing and commenting on an annual report provided by the chief executive officer in relation to the policies and processes adopted by the council to evaluate and improve the effectiveness of its internal control practices and procedures; and (h) reviewing and evaluating the effectiveness of policies, systems and procedures established and maintained for the identification, assessment, monitoring, management and review of strategic, financial and operational risks on a regular basis; and (i) reviewing any report obtained by the council under section 48(1); and (j) performing any other function determined by the council or prescribed by the regulations. (5) There must be at least 1 meeting of a council audit and risk committee in each quarter. (6) Subject to this Act, the procedure to be observed at a meeting of a council audit and risk committee will be— (a) as prescribed by regulation; or (b) insofar as the procedure is not prescribed by regulation—as determined by the committee. (7) Without limiting subsection (6)(a), regulations under that subsection may provide for circumstances in which the public may be excluded from attendance at a meeting of a council audit and risk committee. (8) A council audit and risk committee must— (a) provide a report to the council after each meeting summarising the work of the committee during the period preceding the meeting and the outcomes of the meeting; and (b) provide an annual report to the council on the work of the committee during the period to which the report relates. (9) A council must ensure that the annual report of its audit and risk committee is included in its annual report. 126A—Regional audit and risk committee (1) Two or more councils may establish a regional audit and risk committee. (2) The purpose of a regional audit and risk committee established by 2 or more councils is to provide independent assurance and advice to those councils on accounting, financial management, internal controls, risk management and governance matters. (3) The following provisions apply to the membership of a regional audit and risk committee: (a) the majority of the members of the committee must be persons who are not members of any council; (b) the members of the committee (when considered as a whole) must have skills, knowledge and experience relevant to the functions of the committee, including in financial management, risk management, governance and any other prescribed matter; (c) the membership of the committee— (i) may not include an employee of the constituent councils (although an employee may attend a meeting of the committee if appropriate); and (ii) may include, or be comprised of, members of a council audit and risk committee or another regional audit and risk committee; and (iii) must otherwise be determined in accordance with the requirements of the regulations. (4) The functions of regional audit and risk committee include— (a) reviewing annual financial statements to ensure that they present fairly the state of affairs of the constituent councils; and (b) proposing, and providing information relevant to, a review of the constituent councils' strategic management plans or annual business plans; and (c) monitoring the responsiveness of the constituent councils to recommendations for improvement based on previous audits and risk assessments, including those raised by a constituent council's auditor; and (d) proposing, and reviewing, the exercise of powers under section 130A; and (e) liaising with the constituent councils' auditors in accordance with any requirements prescribed by the regulations; and (f) reviewing the adequacy of the accounting, internal control, reporting and other financial management systems and practices of the constituent councils on a regular basis; and (g) — (i) in relation to a constituent council that has an internal audit function— (A) providing oversight of planning and scoping of the internal audit work plan; and (B) reviewing and commenting on reports provided by the person primarily responsible for the internal audit function at least on a quarterly basis; or (ii) in relation to a constituent council that does not have an internal audit function, reviewing and commenting on an annual report provided by the chief executive officer in relation to the policies and processes adopted by the council to evaluate and improve the effectiveness of its internal control practices and procedures; and (h) reviewing and evaluating the effectiveness of policies, systems and procedures established and maintained for the identification, assessment, monitoring, management and review of strategic, financial and operational risks on a regular basis; and (i) reviewing any report obtained by a constituent council under section 48(1); and (j) performing any other function determined by the constituent councils or prescribed by the regulations. (5) There must be at least 1 meeting of a regional audit and risk committee in each quarter. (6) Subject to this Act, the procedure to be observed at a meeting of a regional audit and risk committee will be— (a) as prescribed by regulation; or (b) insofar as the procedure is not prescribed by regulation—as determined by the committee. (7) Without limiting subsection (6)(a), regulations under that subsection may provide for circumstances in which the public may be excluded from attendance at a meeting of a regional audit and risk committee. (8) A regional audit and risk committee must— (a) provide a report to the constituent councils after each meeting summarising the work of the committee during the period preceding the meeting and the outcomes of the meeting; and (b) provide an annual report to the constituent councils on the work of the committee during the period to which the report relates. (9) Each constituent council of a regional audit and risk committee must ensure that the annual report of the committee is included in its annual report. Division 3—Financial statements 127—Financial statements (1) A council must prepare for each financial year— (a) financial statements and notes in accordance with standards prescribed by the regulations; and (f) other statements or documentation relating to the financial affairs of the council required by the regulations. (2) The material required under subsection (1)— (a) must be prepared as soon as is reasonably practicable after the end of the relevant financial year and in any event before the prescribed day; and (b) must comply with standards and principles prescribed by the regulations; and (c) must include the information required by the regulations. (3) The statements prepared for each financial year must be audited by the council's auditor. (4) A copy of the audited statements must be submitted by the council to the persons or bodies prescribed by the regulations on or before the day prescribed by the regulations. Division 4—Audit 128—Auditor (1) A council must have an auditor. (2) The auditor will be appointed by the council on the recommendation of the relevant audit and risk committee. (2a) The relevant audit and risk committee must, in making a recommendation under subsection (2), take into account any factor prescribed by the regulations. (3) The auditor must be— (a) a registered company auditor; or (b) a firm comprising at least one registered company auditor. (4) A person is not eligible to be the auditor if— (a) the person is a member of the council; or (b) the person is a nominated candidate for election as a member of the council. (4a) The term of appointment of an auditor of a council must not exceed 5 years (and, subject to this section, a person may be reappointed at the expiration of a term of office). (5) The office of auditor becomes vacant if— (a) the auditor dies; or (b) the auditor resigns by written notice to the chief executive officer; or (c) the auditor is not or ceases to be eligible for appointment as the auditor; or (d) the auditor accepts remunerated office or employment from the council; or (e) the term of appointment of the auditor expires and the auditor is not reappointed; or (f) the auditor is removed from office by the council for reasonable cause. (6) If a firm comprising at least 1 registered company auditor has held office as auditor of a council for 5 successive financial years (the first firm), the council— (a) must ensure another auditor is appointed as auditor of the council (being a registered company auditor (who is not part of a firm) or another firm comprising at least 1 registered company auditor); and (b) must not appoint the first firm as its auditor until at least 5 years have passed since the first firm last held the office. (7) The appointment of an auditor will be subject to any other terms or conditions prescribed by the regulations. (8) A council, and the auditor of a council, must comply with any requirements prescribed by the regulations with respect to providing for the independence of the auditor. (9) A council must ensure that the following information is included in its annual report: (a) information on the remuneration payable to its auditor for work performed during the relevant financial year, distinguishing between— (i) remuneration payable for the annual audit of the council's financial statements; and (ii) other remuneration; (b) if a person ceased to be the auditor of the council during the relevant financial year, other than by virtue of the expiration of his or her term of appointment and not being reappointed to the office—the reason or reasons why the appointment of the council's auditor came to an end. (10) For the purposes of this section, a person plays a significant role in the audit of a council if the person would, if the council were a company, play such a role in the audit of the company within the meaning of section 9 of the Corporations Act 2001 of the Commonwealth. 129—Conduct of audit (1) Subject to subsection (1a), the auditor of a council must undertake an audit of— (a) the council's financial statements within a reasonable time after the statements are referred to the auditor for the audit (and, in any event, unless there is good reason for a longer period, within 2 months after the referral); and (b) the controls exercised by the council during the relevant financial year in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities. (1a) If the Auditor‑General undertakes an audit under the Public Finance and Audit Act 1987 of financial statements and controls of a council referred to in subsection (1) for a financial year— (a) the auditor of the council is not required to undertake an audit of, provide an opinion or advice on, or report to the Minister on, those statements or controls under this section; and (b) the Auditor‑General may recover reasonable costs incurred in relation to undertaking the audit as a debt due from the council. (2) An audit must be carried out in accordance with standards prescribed by the regulations. (3) The auditor must provide to the council— (a) an audit opinion with respect to the financial statements; and (b) an audit opinion as to whether the controls audited under subsection (1)(b) are sufficient to provide reasonable assurance that the financial transactions of the council have been conducted properly and in accordance with law. (4) The auditor must also provide to the council written advice on particular matters arising from an audit. (5) The auditor must specifically identify in the advice under subsection (4) any irregularity in the council's accounting practices or the management of the council's financial affairs identified by the auditor during the course of an audit. (5a) The auditor will provide the opinions under subsection (3) and the advice under subsection (4)— (a) to the principal member of the council (who must ensure that copies of the documents are provided to the chief executive officer, and that copies are provided to the other members of council for their consideration at the relevant meeting under subsection (5b) or subsection (5c)); and (b) to the relevant audit and risk committee. (5b) Unless subsection (5c) applies, the opinions and advice must be placed on the agenda for consideration— (a) unless paragraph (b) applies—at the next ordinary meeting of the council; (b) if the agenda for the next ordinary meeting of the council has already been sent to members of the council at the time that the opinions and advice are provided to the principal member of the council—at the ordinary meeting of the council next following the meeting for which the agenda has already been sent, subject to the qualification that this paragraph will not apply if the principal member of the council determines, after consultation with the chief executive officer, that the opinions and advice should be considered at the next meeting of the council as a late item on the agenda. (5c) The opinions and advice may be the subject of a special meeting of the council called in accordance with the requirements of this Act (and held before the ordinary meeting of the council that would otherwise apply under subsection (5b)). (5d) The opinions under subsection (3) may be kept confidential until they are received at the relevant meeting of the council held under subsection (5b) or subsection (5c). (5e) The advice under subsection (4) may be kept confidential until it is received at the relevant meeting of the council held under subsection (5b) or subsection (5c) or, if the council so resolves at that meeting, until a later date specified by the council (being not later than 60 days after the date of the meeting). (6) The auditor must report to the Minister— (a) a failure by the council or the chief executive officer to rectify within a reasonable time or in a reasonable manner an irregularity identified by the auditor; or (b) a breach of this or another Act that comes to the attention of the auditor; or (c) evidence that, in the opinion of the auditor, indicates or suggests a serious financial irregularity; or (d) an irregular or unauthorised act or omission, of a substantial nature, relating to the receipt, expenditure or investment of money, the acquisition or disposal of property, or the incurring of liabilities; or (e) the reasons for any adverse audit opinion and any recommendations given to the council by the auditor as a result of that opinion; or (f) if an audit opinion is provided subject to qualifications or limitations—the reasons for the provision of the opinion on the qualified or limited basis; or (g) any other matter that, in the opinion of the auditor, ought to be reported to the Minister; or (h) any other matter of a kind prescribed by the regulations. (7) An auditor is not required to report under this section on a minor irregularity or breach. (9) The opinions under subsection (3), provided to a council under this section, must accompany the financial statements of the council. 130—CEO to assist auditor (1) The chief executive officer must, at the request of the auditor of the council, produce to the auditor for inspection the accounts, accounting records and other documents relating to the financial affairs or internal controls of the council, or to any other matter that is being examined or considered by the auditor. (2) The chief executive officer must, at the request of the auditor of the council, provide to the auditor explanations or information required by the auditor. (3) A chief executive officer must not, without reasonable excuse, fail to comply with subsection (1) or (2). Division 5—Other investigations 130A—Other investigations (1) A council may, as it thinks fit, request its auditor, or some other person determined by the council to be suitably qualified in the circumstances, to examine and report on any matter relating to financial management, or the efficiency and economy with which the council manages or uses its resources to achieve its objectives, that would not otherwise be addressed or included as part of an annual audit under Division 4 and that is considered by the council to be of such significance as to justify an examination under this section. (2) An examination and report under subsection (1) may be requested— (a) if appropriate, on the basis that it will be conducted in conjunction with an annual audit; or (b) on the basis that it will be conducted as a separate examination and report. (3) An examination under this section— (a) is not to operate or apply so as to limit the role or functions of a council under this or any other Act, or the lawful role or functions of any member of a council; and (b) is to be undertaken in such manner as the person conducting the examination thinks fit and without undue influence from a member of the council or the chief executive of the council. (4) The chief executive officer must, at the request of a person conducting an examination under subsection (1)— (a) produce to the person for inspection any documents relevant to the examination; (b) provide to the person explanations or information required by the person. (5) The report on an examination must be provided— (a) to the principal member of the council (who must ensure that a copy is immediately provided to the chief executive officer, and that copies are provided to the other members of council for their consideration at the relevant meeting under subsection (6) or (7)); and (b) to the relevant audit and risk committee. (6) Unless subsection (7) applies, the report must be placed on the agenda for consideration— (a) unless paragraph (b) applies—at the next ordinary meeting of the council; (b) if the agenda for the next ordinary meeting of the council has already been sent to members of the council at the time that the report is provided to the principal member of the council—at the ordinary meeting of the council next following the meeting for which the agenda has already been sent, subject to the qualification that this paragraph will not apply if the principal member of the council determines, after consultation with the chief executive officer, that the report should be considered at the next meeting of the council as a late item on the agenda. (7) The report may be the subject of a special meeting of the council called in accordance with the requirements of this Act (and held before the ordinary meeting of the council that would otherwise apply under subsection (6)). (8) The report on an examination must be kept confidential until it is received at the relevant meeting of the council held under subsection (6) or (7) or, if the council so resolves at that meeting, until a later date specified by the council (being not later than 60 days after the date of the meeting). Part 4—Annual reports 131—Annual report to be prepared and adopted (1) A council must, on or before 30 November in each year, prepare and adopt an annual report relating to the operations of the council for the financial year ending on the preceding 30 June. (1a) The annual report must include the amount of legal costs incurred by the council in the relevant financial year. (2) The annual report must include the material, and include specific reports on the matters, specified in Schedule 4 as amended from time to time by regulation. (3) The annual report must comply with any requirement prescribed by the regulations. (4) A copy of the annual report must be provided by the council to each member of the council. (5) A copy of the annual report must be submitted by the council to the persons or bodies prescribed by the regulations on or before a day determined under the regulations. (7) A council may provide to the electors for its area an abridged or summary version of its annual report. 131A—Provision of information to Minister (1) A council must provide to the Minister, at the time or times, and in the manner and form, determined by the Minister— (a) the material (including the specific reports on the matters) specified in Schedule 4 (as amended from time to time by regulation); and (b) any other information, or class of information, specified by the Minister. (2) The Minister may publish information provided by a council under this section. Part 5—Access to documents 132—Access to documents (1) Subject to the regulations, a council must— (a) publish a document referred to in Schedule 5 on a website determined by the chief executive officer; and (b) on request, provide a person with a printed copy of a document referred to in Schedule 5 (on payment of a fee (if any) fixed by the council). (3a) To avoid doubt, if an order under section 91(7) expires or ceases to apply in relation to a document or part of a document, the council must ensure that the document or part of the document (as the case requires) is published on the website determined by the chief executive officer (in accordance with subsection (1)(a)). (4) The Governor may amend Schedule 5 from time to time by regulation. (5) This section does not limit or affect— (a) the operation of the Freedom of Information Act 1991 to council documents; or (b) the operation of any other section of this Act or the Local Government (Elections) Act 1999. Part 6—Related administrative standards 132A—Related administrative standards A council must ensure that appropriate policies, practices and procedures are implemented and maintained in order— (a) to ensure compliance with any statutory requirements; and (b) to achieve and maintain standards of good public administration.