(1)The Chief Municipal Officer shall, after adoption of the financial statement and the balance sheet and the report of the Auditor along with Test Audit Report of the [Examiner of Local Accounts] [Substituted 'C & AG' by Bihar Act No. 7 of 2011, dated 27.5.2011.] by the Municipality, forward the same to the State Government together with a report of the action take thereon by the Municipality and shall also send copies thereof to the Auditor and [Examiner of Local Accounts] [Substituted 'C & AG' by Bihar Act No. 7 of 2011, dated 27.5.2011.].
