Section 58 in Tamil Nadu District Municipalities Act, 1920
58. The auditors shall-
(a)report to the council any material impropriety or irregularity which they may observe in the expenditure, or in the recovery of moneys due to the council or in the municipal accounts;(b)furnish to the council such information as it may require concerning the progress of their audit;(c)report to the council any loss or waste of money or other property owned by or vested in the council caused by neglect or misconduct, with the names of persons, directly or indirectly, responsible for such loss or waste; and(d)submit to the council a final statement of the audit and a duplicate copy thereof to the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950] within a period of three months from the end of the financial year, or within such other period as the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950] may notify.
