(1)As soon as practicable after the completion of audit of the accounts of the municipality, but not later than the thirtieth day of September each year, the Audit Authority shall prepare a report of the account audited and examined and shall send such report to the Chief Officer of the Municipality.(2)The Audit Authority shall include in such report a statement showing, -(a)Every payment, which appears to the Audit Authority to be contrary to law;(b)The account of any deficiency of loss, which appears to have been caused by gross negligence or misconduct of any person;(c)The account of any sum received which ought to have been, but has not been brought into account by any person; and(d)Any other material impropriety or irregularity, which may be observed in the accounts.
