Amendment status not verified — confirm the current text below against the official source.
Audit Report: (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 Audit Authority shall prepare a report of the account audited and examined and shall send such report to the Chief Executive Officer/Executive Officer of the Municipality. (2) The Audit Authority shall include in such report as statement showing: (a) every payment, which appears to the Audit Authority to be contrary to law; (b) the account of any deficiency of 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, which may be observed in the accounts.