Local Councils (Audit) (Amendment) Regulations, 2019

L.N. 124 of 2019

LOCAL GOVERNMENT ACT

(CAP. 363)

Local Councils (Audit) (Amendment) Regulations, 2019

IN EXERCISE of the powers conferred by article 72 of the Local

Government Act, the Minister responsible for Justice, Culture and

Local Government has made the following regulations:-

The title of these regulations is the Local Councils (Audit) Citation.

(Amendment) Regulations, 2019, and these regulations shall be read

and construed as one with the Local Councils (Audit) Regulations, S.L.363.02.

hereinafter referred to as "the principal regulations".

Regulation 4 of the principal regulations shall be amended Amends

regulation 4 of

as follows

the principal

regulations.

(a) in regulation (1) thereof, the words "Auditors shall

conduct mid-term audits whenever there is a change in the

Executive Secretary.", shall be deleted;

(b) sub-regulations (2) to (4) thereof shall be renumbered

as sub-regulations (3) to (5) respectively;

(c) immediately after sub-regulation (1) thereof as

amended, there shall be added the following new sub-regulation

"(2) Whenever there is a change in an Executive

Secretary, there shall be prepared a set of Financial

Statements which shall serve as a handover and which shall

cover the period from beginning of year to the last working

day of the Executive Secretary who will be ending his

employment with the Council. These Financial Statements

shall be prepared prior to the end of the employment of the

Executive Secretary in office and a copy thereof shall be

forwarded to the Auditor General and to the Director

Provided that this shall be without prejudice to the

new Executive Secretary’s right to request a mid-term audit

if he deems fit.";

(d) in sub-regulation (3) thereof as renumbered, for the

words "The Auditor General shall", there shall be substituted the

words "the Auditor General shall", and immediately before the

words "the Auditor General shall", as amended, there shall be

added the words "Whenever a mid-term audit is requested,";

(e) in sub-regulation (4) thereof as renumbered, for the

words " from 1st April", there shall be substituted the words

"from the beginning of the year"; and

(f) in sub-regulation (5) thereof as renumbered, for the

words "in sub-regulation (3)", there shall be substituted the

words "in sub-regulation (4)".

€0.18