Cap. 363 чл. 65Appointment of local government auditors.

(1) The Auditor General shall appoint persons (to be known as "local government auditors") to audit the accounts of a

Local Council subject to such conditions as he may deem fit. The appointment shall be for a period of one year, renewable each year, for a total period of not more than five consecutive years.

(2) A person shall not be qualified for appointment as a local government auditor unless he is an individual who holds a warrant to act as auditor issued under the Accountancy Profession Act, or is a partnership of auditors duly registered under the said Act and -

(a) in the case of an individual, he is not -

(i) a councillor of the locality whose books he is auditing; or

(ii) in the employment of the Council of the locality or a person who is rendering a service to the same Local Council; or

(iii) related by consanguinity or affinity or by civil union in the direct line, or, up to the third degree, in the collateral line, to any councillor of that locality;

(b) in the case of a partnership, the partners between them possess the necessary qualifications according to article 10 of the Accountancy Profession Act.

(3) In the exercise of their duties local government auditors shall have access to all books, records, returns and other documents relating to the accounts of Local Councils and may require any person holding or accountable for any such books or documents to appear before them at the audit.

(4) The Auditor General may appoint, either temporarily or otherwise, persons to assist local government auditors in the performance of their duties.

(5) The remuneration and expenses of local government auditors, including the remuneration and expenses of persons appointed to assist local government auditors, to such amount as is sanctioned by the Auditor General, shall be paid out of the annual provision made available to the Auditor General.

(6) Local government auditors shall submit their reports not later than the end of June of each year to the Auditor General who shall forthwith transmit copies of those reports to the Minister, to the Director and to the respective Council. A copy of this report shall be laid on the Table of the House by the Minister within six weeks after receipt thereof by him.