18. Issue of Audit Report

  1. As soon as practicable after the completion of audit, but not later than three months thereafter, the auditor shall send to the Head of the local authorities/local funds concerned, a report on the accounts audited and examined by him and the copies of the report shall also be sent to the controlling authorities/Government or as may be specified under the law governing the local body/local fund. The report shall be, as concise as possible but shall contain all the relevant facts.
  2. The audit report shall be sent to the Head of the local authorities/local funds concerned either in person or by registered post with acknowledgement due.
  3. When the audit report is delivered in person, dated acknowledgement of the Head of the local authorities/local funds for the receipt of the same shall be obtained in the transit book.