### sec.182 Preparation of annual report A local government must prepare an annual report for each financial year. The local government must adopt its annual report within 1 month after the day the auditor-general gives the auditor-general’s audit report about the local government’s financial statements for the financial year to the local government. The local government must publish its annual report on its website within 2 weeks of adopting the annual report. s 182 amd 2025 SL No. 161 s 18 (sec.182-ssec.1) A local government must prepare an annual report for each financial year. (sec.182-ssec.2) The local government must adopt its annual report within 1 month after the day the auditor-general gives the auditor-general’s audit report about the local government’s financial statements for the financial year to the local government. (sec.182-ssec.3) The local government must publish its annual report on its website within 2 weeks of adopting the annual report.

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