(1) As soon as practicable after the completion of the audit, but Audit report.
not later than thee months thereafter, the Auditor shall prepare the report on the accounts audited and examined, and shall send such report to the Chairman and a copy thereof to the Director of Local Bodies or such other officers as the State Government may direct.
(2) The Auditor shall include in his report a statement showing—
(a) every payment which appears to him to be contrary to law,
(b) 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 have not been, brought into any account by any person,
(d) any other material impropriety or irregularity which may be observed in the accounts.
249 The West Bengal Municipal Act, 1993.
[West Ben. Act (Part 111.—Finance.—Chapter IX.—Budget, Accounts and Audit—Sections 88-92.)
Chairmanin-Council to remedy the defects upon audit report.
Internal audit.
Municipal Accounts Committee.