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63.   Audit

Revised Laws of Saint Lucia (2022)

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63.   Audit

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    (1)   The Council shall as soon as practicable after each financial year, have its accounts audited annually by an independent auditor appointed by the Council, who shall conduct the audit in accordance with generally accepted international auditing standards and principles.

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    (2)   A member or staff of the Council shall grant to the auditor appointed under subsection (1) access to books, deeds, contracts, accounts, vouchers or other documents which the auditor considers necessary.

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    (3)   The auditor may require the member or staff of the Council holding or accountable for a book, deed, contract, account, voucher or other document to appear, make a signed statement or provide information in relation to the book, deed, contract, account, voucher or other document as the auditor considers necessary.

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    (4)   A member or staff of the Council required to appear, make a signed statement or to provide information under subsection (3) and who fails to comply, commits an offence and on summary conviction is liable to a fine not exceeding $5,000 or to a term of imprisonment not exceeding 6 months or to both, and to revocation of his or her appointment as a member of the Council, or dismissal of the Secretary to the Council, or an officer or a member of staff of the Council.

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