(1) The Chairman or other executive head of a local authority shall send a reply to the Audit Report of the Examiner 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 Examiner and the replies to the objections sent to the Examiner. 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 Examiner.
The Controlling Authority shall also forward his remarks if any, in respect of the replies to furnished by the local authority to the Examiner within a fortnight of the receipt by him of the reply of the local authority.