Local Government Act 2001

Re-assignment of audit.

124

124.—(1) Where the local government auditor who conducted or is conducting an audit dies, retires, resigns or is otherwise not available, the Director of Audit may assign another local government auditor to be the local government auditor for the audit.

(2) At any attendance by a local government auditor assigned under subsection (1) at any meeting of a local authority or joint body he or she shall be deemed to have conducted the audit.