Amendment status not verified — confirm the current text below against the official source.
(1) As soon as practicable after the completion of audit of the accounts of the Municipality, but not later than the thirtieth day of September each year, the Auditor shall prepare a report of the accounts audited and examined and shall send such report to the Chief Municipal Executive Officer/ Municipal Executive Officer. (2) The Auditor shall include in such report a statement showing. a. every payment which appears to the Auditor to be contrary to law. b. the account of any deficiency or loss, which appears to have been caused by gross negligence or misconduct of any person. c. the account of any sum received which ought to have been, but has not been, brought into account by any person, and d. any other material impropriety or irregularity in the accounts. 95.(1) The chief Municipal Executive officer/ Municipal Executive officer shall place the audited financial statement, the balance sheet and the report of the Auditor and his comments thereon before the Empowered Standing Committee which, after the examination thereof, shall place them before the Municipality with its comments" if any. (2) The Chief Municipal Executive Officer/ Municipal Executive Officer shall remedy any defect that has been pointed out by the Auditor in his report.