5.
The person who has concluded an individual external audit contract in accordance with paragraph 5 of the preceding article, applied mutatis mutandis in line with the preceding paragraph shall carry out an audit of the matters relating to the demand by the assembly for an individual external audit within the period of the individual external audit contract stipulated in the contract.
6.
The provisions of the last sentence of paragraph 2 of Article 199, paragraph 5 of Article 252-37 and Article 252-38 shall apply mutatis mutandis to an audit by the individual external auditor into the matters relating to the demand by the assembly for an individual external audit. In such case, "body targeted for a comprehensive external audit" in paragraph 5 of Article 252-37 and paragraph 2, 4 and 6 of Article 252-38 shall read "ordinary local public body which has concluded an individual external audit contract"
(Special Case of the Audit in accordance with Paragraph 6 of Article 199)
Article 252-41.
If bylaws of an ordinary local public body provide that in the case of an audit relating to a demand under paragraph 6 of Article 199 an audit based on contract may be substituted for an audit by the audit commissioners, when the chief executive of the said ordinary local public body makes a demand under the same paragraph, attaching reasons if this is considered particularly necessary, he or she may demand audit based on an individual external audit contract instead of audit by the audit commissioners.
2.
With regard to a demand in accordance with paragraph 6 of Article 199 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 chief executive for an individual external audit"), the audit commissioners shall not carry out an audit of the matters relating to the demand by the chief executive for an individual external audit, notwithstanding the stipulations of the same paragraph.
3.
When the chief executive has made a demand for an individual external audit, the audit commissioners shall immediately inform the chief executive of the said ordinary local public body of their opinion regarding the substitution of audit based on an individual external audit contract for audit by the audit commissioners.
