Acts and Regulations

2017, c.18 - Local Governance Act

Section 99.1
Disposition versions

Full text
Power of Minister respecting accounts and audits of local governments
2023, c.18, s.97
99.1(1)With respect to local governments and local boards, the Minister has and may exercise powers in relation to the following and may establish standards and requirements in respect of them:
(a) the system of estimates, bookkeeping, accounting and auditing and all other guidelines to be adopted by local governments and local boards, including the manner in which all funds and money of local governments and local boards is accounted for;
(b) the form of and the manner in which all estimates, books of account and any other books and documents relating to the assets, liabilities, revenues and expenditures of local governments and local boards shall be kept;
(c) the forms, returns or other documents and information to be made and provided by local governments and local boards;
(d) the auditing of the accounts, registers and other books and documents relating to the assets, liabilities, revenues, expenditures and funds of local governments and local boards, including the annual reports and other reports, documents and information to be made by auditors of a local government and the performance of the duties of auditors; and
(e) the performance of other things necessary or incidental to any of the powers referred to in paragraphs (a) to (d).
99.1(2)The Minister may, with respect to any of the powers referred to in paragraphs (1)(a), (c), (d) and (e), establish different systems, forms, returns or documents, and different standards and requirements in respect of them, for any local government or local board or any type of local government or local board.
99.1(3)Every local government, every member of council and every member of a local board shall comply with the systems, forms, returns or documents, and all standards and requirements in respect of them, referred to in this section to be adopted, kept or made by the local government or local board or adopted, kept or made by a type of local government or local board.
2023, c.18, s.97