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6.

When the report on the results of the audit has been submitted in accordance with paragraph 5 of the preceding article and the assembly, the chief executive, the board of education, the election administration committee or the personnel committee of the body targeted for comprehensive external audit, or the equity committee, the public safety committee, the regional labor relations commission, the agricultural committee or other committees or committee members as provided for by law after receiving the report on the results of the said audit, have taken measures based on the results of the said audit or with reference to the results of the said audit, they shall give notification of the same to the audit commissioners. In such case, the audit commissioners shall make public those items relating to the said notification.

 

Section III. Audit based on an Individual External Audit Contract

 

(Special Case of the Audit in accordance with Article 75)

 

Article 252-39.

If bylaws of the ordinary local public body concerned provide that an audit based on a contract may be substituted for an audit by the audit commissioners under paragraph 1 of Article 75, persons with the right to vote under the same paragraph who demand an audit in accordance with the same paragraph may also, in accordance with Cabinet Order, demand an audit based on an individual external audit contract instead of an audit by the audit commissioners.

 

2.

The provisions of paragraphs 2 to 4 of Article 75 shall not apply to a demand under paragraph 1 of Article 75 for audit based on an individual external audit contract under the preceding paragraph (hereinafter referred to in this article as the "demand for individual external audit involving a demand for general audit").

 

3.

When a demand for individual external audit involving a demand for general audit has been made, the audit commissioners shall, in accordance with Cabinet Order, at once make public the purport of the demand, and shall also make notification of the same to the chief executive of the ordinary local public body concerned, attaching their opinion with regard to the substitution of audit by the audit commissioners with audit based on an individual external audit contract.

 

4.

When notification has been made in accordance with the preceding paragraph, the chief executive of the ordinary local public body concerned shall summon the assembly within twenty days from the day of the said notification and shall submit to the assembly the matter of the substitution of audit by the audit commissioners with audit based on an individual external audit contract in response to the demand for individual external audit involving a demand for general audit, attaching the opinion of the audit commissioners mentioned under the preceding paragraph. The chief executive shall then give the audit commissioners notification of the results of the referral to the assembly.

 

 

 

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