(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.
67G. Placing of Audit Report (1) The Chief Municipal Officer shall place the audited financial statement, the balance sheet and the report of the Auditor and his comments together with test audit report of the C&AG thereon, before the Board of the Municipality.
(2) The Chief Municipal Officer shall remedy any defect that has been pointed out by the Auditor in his report.