17. Procedure to be followed when the annual accounts presented for audit are defective/incomplete.
- The annual accounts of a local authority/ local fund presented for audit in a defective or incomplete manner shall be returned to the Executive authority concerned for rectification of the defects detected on scrutiny or for supplying omissions noticed. Such annual accounts shall be deemed to have been presented for audit only on the date of receipt of the annual accounts after rectification of the defects/ omissions pointed out by the audit.
