Amendment status not verified — confirm the current text below against the official source.
Audit Report. - (1) As soon as possible after the completion of audit of the accounts of the Municipality, but not later than the thirtieth day of September, every year, the Auditor shall prepared a report of the accounts audited and examined and shall send such report alongwith Test Audit Report of the C&AG to the Chief Municipal Officer. (2) The auditor shall include in such report.- (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 the 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 account.