Local Government Act 1976 · Updated to 1 Dec 2012 · Part VI · Accounts and Audit
60. Audit of accounts
Feedback & supportThe Auditor General or other auditor appointed by the State
Authority on the recommendation of the Auditor General shall, throughout the financial year, inspect and examine the accounts of the
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local authority, and the local authority shall, by the Treasurer or other officer authorized by the local authority, produce and lay before the auditor all books and accounts of the local authority together with all vouchers, papers, contracts and documents relating thereto.
It shall be the duty of the auditor on or before the thirty-first day of October in each year to submit to the local authority in respect of the preceding financial year annual observations on the accounts of the local authority for such year and to certify therein whether or not—
the accounts of the local authority were in order;
separate accounts of all commercial undertakings had been kept;
the accounts issued presented a true and fair view of the financial position of the local authority and of the commercial undertakings;
due provision had been made for redemption and repayment of all moneys borrowed by the local authority;
the amount set aside for depreciation and renewal of the assets of the local authority were adequate; and
all the requirements of the auditor had been complied with.
The auditor in his annual observations may state his opinions upon all questions arising out of the certificate given by him under subsection (2), and may in such observations draw attention to all cases in which it may appear to him that the provisions of this Act or any other written law have not been carried out or that any acts, matters or things have been performed or carried out without due authority.
The audited accounts together with the auditor’s observations thereon shall be laid before the local authority at its next ensuing ordinary meeting and shall be published in the Gazette.
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A copy of the statements and accounts shall be forwarded to the
State Authority which shall cause it to be laid on the table of the State
Legislative Assembly and, in the case of the City of Kuala Lumpur, of the House of Representatives.