105Accounts and records

105 Accounts and records (1) The Principal Accounting Officer of a Council must ensure that there are kept proper accounts and records of the transactions and financial affairs of the Council. (2) A failure by a Council to keep proper accounts and records and the reason for that failure must be reported in the annual report. Part 5—Council operations Division 1—Service performance 106 Service performance principles (1) A Council must plan and deliver services to the municipal community in accordance with the service performance principles. (2) The following are the service performance principles— (a) services should be provided in an equitable manner and be responsive to the diverse needs of the municipal community; (b) services should be accessible to the members of the municipal community for whom the services are intended; (c) quality and costs standards for services set by the Council should provide good value to the municipal community; (d) a Council should seek to continuously improve service delivery to the municipal community in response to performance monitoring; (e) service delivery must include a fair and effective process for considering and responding to complaints about service provision.