QLDIn ForceRegulation
Local Government Regulation 2012
sec.213BLocal government to obtain copy of audited financial statements of controlled entities
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### sec.213B Local government to obtain copy of audited financial statements of controlled entities
This section applies if the financial statements of a controlled entity of a local government are audited under the Auditor-General Act 2009 .
The local government must obtain a copy of the audited financial statements of the controlled entity from—
the controlled entity; or
if the controlled entity is subject to the control of another entity and the other entity is subject to the control of the local government—the other entity.
The mayor must present the copy of the audited financial statements at the next ordinary meeting of the local government.
The local government must ensure that, within 14 days after the copy of the audited financial statements is presented at the meeting, the copy is, or a link to the copy is, published on the local government’s website.
s 213B ins 2020 SL No. 244 s 41
(sec.213B-ssec.1) This section applies if the financial statements of a controlled entity of a local government are audited under the Auditor-General Act 2009 .
(sec.213B-ssec.2) The local government must obtain a copy of the audited financial statements of the controlled entity from— the controlled entity; or if the controlled entity is subject to the control of another entity and the other entity is subject to the control of the local government—the other entity.
(sec.213B-ssec.3) The mayor must present the copy of the audited financial statements at the next ordinary meeting of the local government.
(sec.213B-ssec.4) The local government must ensure that, within 14 days after the copy of the audited financial statements is presented at the meeting, the copy is, or a link to the copy is, published on the local government’s website.
- (a) the controlled entity; or
- (b) if the controlled entity is subject to the control of another entity and the other entity is subject to the control of the local government—the other entity.