Section 39(4) in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
(4)The auditor shall make a report to the Board upon the annual accounts examined by him and in every such report, he shall state whether in his opinion the accounts exhibit a true and fair view of the state of affairs of the Board and in case he had called for any information or explanation from the Board or any past or present director, officer or other employee of the Board whether it has been given and whether it is satisfactory.
