5.
The person who has concluded an individual external audit contract in accordance with paragraph 5 of Article 252-39, applied mutatis mutandis in line with the preceding paragraph, shall within the period of the individual external audit contract stipulated in the individual external audit contract, carry out an audit of the matters relating to the demand for individual external audit of subsidised items etc.
6.
The provisions of paragraph 5 of Article 252-37 and Article 252-38 shall apply mutatis mutandis to an audit by an individual external auditor of matters relating to the demand for individual external audit of subsidised items etc. In this case, "the body targeted for a comprehensive external audit" in paragraph 5 of Article 252-37 and paragraphs 2, 4 and 6 of Article 252-38 shall read "the ordinary local public body which has concluded the individual external audit contract".
(Special Cases of Demand for Audit, etc., by Residents)
Article 252-43.
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 with regard to audit involving a demand under paragraph 1 of Article 242, when residents of the said ordinary local public body demand audit under the same paragraph, they may, in accordance with Cabinet Order, demand audit based on an individual external audit contract instead of audit by audit commissioners, attaching reasons if this is considered particularly necessary.
