Section 20
Audit Of Local Level
(1) Each Rural Municipality or Municipality shall have its accounts audited by the Auditor General.
(2) The Auditor General may, after completion of the audit of each Rural Municipality or Municipality, issue individual audit reports.
(3) The concerned Rural Municipality or Municipality shall submit the report issued by the Auditor General pursuant to sub-section (2) to, and have it discussed at, the Village Assembly or Municipal Assembly in accordance with the prevailing law of the Local Level.
(2) The Auditor General may, after completion of the audit of each Rural Municipality or Municipality, issue individual audit reports.
(3) The concerned Rural Municipality or Municipality shall submit the report issued by the Auditor General pursuant to sub-section (2) to, and have it discussed at, the Village Assembly or Municipal Assembly in accordance with the prevailing law of the Local Level.