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Local Government Act 2019
70Reporting obligations
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70 Reporting obligations (1) Each constituent council for a local government subsidiary is responsible for ensuring that proper accounts are kept of the local government subsidiary's financial affairs.
Local Government Act 2019 47 (2) Each constituent council's annual report is to contain, or to incorporate by reference, a report on the local government subsidiary's activities for the relevant financial year including audited financial statements for the relevant financial year.