(1)The audit of the accounts of the Municipality, including the accounts of the special funds, if any, shall be conducted by the audit authority in such manner as the Government in the Finance Department, may prescribed in consultation with the department of Local Government;(2)The Audit Authority may -(a)Require, by written notice, the production before it or before any officer subordinate to it of any document, which the Audit Authority considers necessary for the proper conduct of the audit.(b)Require, by written notice, any person accountable for and having custody and control of any document, cash or article to appear in person before such authority(c)Require any person so appearing before it or such officer to make or sign a declaration with respect to such documents, cash or article or to answer any question and to prepare and submit any statement, and(d)Cause physical verification of cash and of any stock of articles in the course of examination of accounts.(3)The Chief Officer of the Municipality, shall comply with such requisitions of the Audit Authority, as may be made under sub-section (2).
