99 Audit of information in annual report and summary

(1)

In addition to the information required by Part 3 of Schedule 10, the annual report must contain the Auditor-General’s report on—

(a)

the financial statements referred to in clause 29 of Schedule 10; and

(b)

the statement about budgeted and actual capital expenditure referred to in clause 24 of Schedule 10; and

(c)

the funding impact statement referred to in clause 30 of Schedule 10; and

(d)

the local authority’s compliance with the requirements of Schedule 10 that are applicable to the annual report.

(2)

In addition to the information required by section 98(5), the summary required by section 98(4)(b) must contain the Auditor-General’s report on whether the summary represents, fairly and consistently, the information regarding the major matters dealt with in the annual report.

Compare: 1974 No 66 s 223E(8)(a)

Section 99(1): substituted, on 27 November 2010, by section 16 of the Local Government Act 2002 Amendment Act 2010 (2010 No 124).

Section 99(1): amended, on 5 December 2012, by section 28 of the Local Government Act 2002 Amendment Act 2012 (2012 No 93).

Section 99(2): amended, on 5 December 2012, by section 28 of the Local Government Act 2002 Amendment Act 2012 (2012 No 93).