Section 121(2) in The Chhattisgarh Municipalities Act, 1961
(2)Copies of the Audit Report of the Auditor on the annual accounts of the Council under sub-section (1) shall be furnished to, the State Government or such other authority as may be specified by the State Government in this behalf in addition to the President and the Chief Municipal Officer.[(2-A) Placing of audited accounts before the House of the Council-The Chief Municipal Officer shall place the audited financial statement, the balance sheet and the report of the Auditor and his comments thereon before the House of the Council.] [Inserted by C.G. Act No. 16 of 2011, w.e.f. 24-2012.]