5.
The comprehensive external auditor shall, within the period of the comprehensive external audit contract stipulated in the comprehensive external audit contract, make a report on the results of the audit and submit this to the assembly, the chief executive and the audit commissioners of the body targeted for a comprehensive external audit, as well as, where relevant, to the board of education, the election administration committee and the personnel committee or the equity committee, the public safety committee, the regional labor relations commission, the agricultural committee and other committees or committee members as provided by law.
Article 252-38.
The comprehensive external auditor may, if he or she considers it necessary for the audit and after consultation with the audit commissioners, demand the appearance of any person or persons concerned, investigate the person or persons concerned, and demand the submission of account books, documents or other records of the person or persons concerned.
2.
The comprehensive external auditor may, if he or she considers it necessary in the light of the results of the audit and after consultation with the audit commissioners, submit an opinion attached to the report on the results of the audit, in order to contribute to the rationalization of the organization and management of the said body targeted for comprehensive external audit.
3.
When the report on the results of the audit under paragraph 5 of the preceding article has been submitted, the audit commissioners shall publish the same.
4.
The audit commissioners may, if they think it necessary with regard to the results of the audit by the comprehensive external auditor, submit an opinion to the assembly and chief executive of the said body targeted for comprehensive external audit, as well as, where relevant, to the board of education, the election administration committee and the personnel committee, or the equity committee, the public safety committee, the regional labor relations commission, the agricultural committee, and other committees or committee members as provided by law.
5.
Consultations in accordance with paragraph 1 or the determination of the opinion in accordance with the preceding paragraph shall be by the mutual consent of the audit commissioners.
