Local Government Act 2001

Chapter 2

Audit

Interpretation ( Chapter 2).

114

114.—(1) In this Chapter—

“audit committee” has the meaning given in section 122 ;

“audited financial statement” has the meaning given in section 120 (1) ;

“audit opinion” has the meaning given in section 120(1) ;

“auditor’s report” has the meaning given in section 120(1) ;

“auditor’s special report” has the meaning given in section 120(2) ;

“local authority or other body” means a local authority, a joint body and any other body standing prescribed by regulations made by the Minister under section 115 ;

“local government auditor” shall be read in accordance with section 116 (1) .

(2) Any reference to the Minister in this Chapter shall, in a case where the reference applies to a body prescribed by regulations under section 115 for which another Minister of the Government is responsible, be read as a reference to that Minister.