Section 81, The Local Government Act, 2004

(1) Every local council shall keep proper books ofaccounts and proper records in relation to the accounts and shall, within the first quarter of the next financial year, prepare a statement of its final accounts in conformity with existing financial regulations. (2) The accounts and financial statements of a local council shall be audited by the Auditor-General or an auditor appointed by him within six months after the close of the financial year, and the council shall provide the auditors with all the necessary and appropriate facilities for the examination of the accounts and statements of the council. (3) The Auditor-General shall submit a report of the audit to the local council concerned and the Minister. (4) The Auditor-General shall draw attention to any irregularities in the accounts in the report. (5) The accounts and the Auditor-General’s report thereon shall be public documents and shall be posted in a conspicuous place in the locality for public scrutiny. (6) The Chairperson shall lay the annual accounts together with the Auditor-General’s report thereon before the local council within thirty days of receipt of the report. (7) The Chairperson shall submit a report to the Minister on actions taken by the local council on the report within sixty days of receipt of the report. (8) The Minister shall lay the report of the Auditor- General and a report of actions taken thereon if any, before Parliament.