S.L. 363.2 Art. 7Special reports.

(1) If the auditors -

(a) observe any serious weakness in the Council’s accounting and financial operations which, in their opinion, could lead to a breakdown in such operations; or

(b) form a suspicion of fraud, embezzlement, or abuse of office by any Councillor or employee; or

(c) observe any item which may affect their opinion on the fairness of the Council’s accounts and financial statements, they shall register their findings in a special report submitted to the Minister and the Auditor General.

(2) The Auditor General shall review the special report and shall make recommendations to the Minister and the Minister responsible for finance on any action that is deemed appropriate in the circumstances.

(3) The Auditor General may request the auditors to submit a special report on any other matter which he deems may require further review.