15.
When the assembly has rejected the demand for audit based on an individual external audit contract in place of an audit by audit commissioners in response to a demand for individual external audit involving a demand for general audit, the said demand for individual external audit involving a demand for general audit shall be deemed to have been from the start a demand in accordance with paragraph 1 of Article 75, not seeking an audit based on an individual external audit contract in accordance with paragraph 1, to which paragraphs 3 and 4 of the same article shall apply.
(Special Case of the Audit in accordance with Paragraph 2 of Article 98)
Article 252-40.
If bylaws of an ordinary local public body provide that in the case of an audit relating to a demand under paragraph 2 of Article 98 an audit based on contract may be substituted for an audit by the audit commissioners, when the assembly of the said ordinary local public body makes a demand under paragraph 2, attaching reasons if this is considered particularly necessary, the assembly may demand audit based on an individual external audit contract instead of audit by the audit commissioners. In such case, the assembly shall first ask the opinion of the audit commissioners.
2.
With regard to a demand in accordance with paragraph 2 of Article 98 seeking audit based on an individual external audit contract in accordance with the stipulations of the preceding paragraph, (hereinafter referred to in this article as "the demand by the assembly for individual external audit"), the audit commissioners shall not carry out an audit of the matters relating to the demand by the assembly for individual external audit, and shall not report on the results of the audit.
3.
When the assembly has made a demand for an individual external audit, the audit commissioners shall give immediate notification of the purport of the same to the chief executive of the ordinary local public body concerned.
4.
The provisions of paragraphs 5 to 11 of the preceding article shall apply mutatis mutandis when notification has been made in accordance with the preceding paragraph. In such case, "When the assembly has passed a resolution to substitute audit based on an individual external audit contract for audit by the audit commissioners in response to the demand for individual external audit involving a demand for general audit" in paragraph 5 of the same article shall read "When notification has been made under paragraph 3 of the following article": "relating to the matters involved in the said demand" shall read "relating to the matters involved in the demand by the assembly for individual external audit in accordance with the stipulations of paragraph 2 of the same article"; "paragraph 3" in paragraph 7 of the same article shall read "paragraph 1 of the following article": and "the demand for individual external audit involving a demand for general audit" in item 1 of paragraph 8 of the same article shall read "the demand by the assembly for individual external audit in accordance with the stipulations of paragraph 2 of the following article".
