22. Executive authority to ascertain and intimate the addresses of the persons held responsible

As soon as the audit of accounts of a local authority/local fund is completed, the auditor shall require the Executive authority of the institution concerned to intimate the addresses of the persons held responsible for the losses detected in audit.

The addresses of such persons shall be ascertained and intimated to the auditors by the Executive authority concerned within one month or a shorter period as may be required by the auditor.