8.
Audit commissioners may, when necessary for their audit work, demand the presence of persons concerned, or make investigations upon such persons, or demand the production of books, documents and other records from such persons.
9.
Audit commissioners shall determine a report on the results of the audit, and submit the said report to the assembly and the chief executive of the said ordinary local public body as well as where relevant to the education commission, election administration commission, personnel commission or equity commission, public safety commission, local labor commission, agricultural commission or other commissions or commissioners as founded in law, and shall also make public the said report.
10.
Audit commissioners may, if the results of the audit render it necessary, attach their recommendations to the report on the result of audits under the preceding paragraph, with a view to contributing to the more efficient organization and operation of said ordinary local public body.
11.
The report on the results of the audit laid down under paragraph 9 and the recommendations stipulated under the preceding paragraph shall be determined by the mutual agreement of the audit commissioners.
12.
When a report on the results of an audit has been submitted by audit commissioners, should the assembly or the chief executive of the ordinary local public body, education commission, election administration commission, personnel commission or equity commission, public safety commission, local labor commission, agricultural commission or other commissions or commissioners as founded in law to which the said report was submitted take measures based on or in reference to the results of the said audit, they shall notify the audit commissioners to that effect. On receipt of such notification the audit commissioners must make public matters relating to the said notification.
(Exclusion)
Article 199-2.
No audit commissioner may make audit upon such affairs as may directly affect himself/herself or his/her parents, grandparents, spouse, children, grandchildren or brothers and sisters, or as may directly affect the business in which he/she himself/herself or such persons are engaged.
