138

ORDINANCE IX OF 1979 ORDINANCE IX OF 1979 BALUCHISTAN LOCAL GOVERNMENT ORDINANCE, 1979 CHAPTER XIV‑‑LOCAL FUND AND PROPERTY 138. Audit.‑‑M The accounts of Local Council shall be audited in such manner and after such interval and by such authority as may be prescribed. (2) The Audit Authority shall have access to all the books and other documents partaining to accounts and may also examine the Chairman or any member or servant of the Local Council. (3) On the completion of audit, the .Audit Authority shall, in the prescribed manner, submit to the Government and to Local Council an audit report which shall, among other things, mention‑ (a) cases of embezzlement; (b) cases of loss, misappropriation, waste or misapplication of Local Fund; and (c) cases of other irregularities in the maintenance of accounts. (4) The annual audit report shall be published by every local council for information of public. (5) The Government may constitute a Local Council Accounts Commit tee consisting of elected and official members to review Audit Reports made under this section and perform such other functions as may be prescribed.