Section 94 in Arunachal Pradesh Municipal Act, 2007
94. Audit report.
(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 Auditor shall prepare a report of the accounts audited and examined and shall send such report to the Chief Municipal Executive Officer/ Municipal Executive Officer.(2)The Auditor shall include in such report a statement showing.(a)every payment which appears to the Auditor to be contrary to law,(b)the account of any deficiency or 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 in the accounts.
