1.The Chairman or other executive head of a local authority shall send a reply to the Audit Report of the Director as required by Section 10 of the Act. A copy of the reply shall also be sent by him to the Controlling Authority.
2. The Chairman shall also cause to be presented to a meeting of the local authority the report of the Director and the replies to the objections sent to the Director. An intimation that the Audit Report and the replies have been considered and approved by a resolution passed by the local authority shall be sent by the Chairman or other executive head concerned to the Controlling Authority and the Director.
The Controlling Authority shall also forward his remarks, if any, in respect of the replies 3 Substituted by FD notification No F 17 (32) F/AA/59 dated 26.2.1962 4 Substituted by FD notification No F 17 (32) F/AA/59 dated 26.2.1962 11/18 so furnished by the local authority to the Director within a fortnight of the receipt by him of the reply of the local authority.]