(1)As soon as practicable after the completion of the audit, but not later than three months thereafter, the Auditor shall prepare the report on the accounts audited and examined, and shall send such report to the Chairman and a copy thereof to the Director of Local Bodies [and the State Government] [Substituted by section 2 of the W.B. Municipal (Amendment) Act, 2011. (West Bengal Act VI of 2011) wef 30.8.2011, for the words 'or such other officers as the State Government may direct'.].
