(1) The Auditor-General or an auditor appointed by the Auditor General shall, each year, audit the accounts of each District Assembly, together with the books, records, returns and other documents relevant to the accounts and the financial statement.

(2) The Auditor-General shall, each year, submit a report to the Minister, Parliament and the relevant District Assembly on the accounts of the District Assembly, together with the books, records, returns and other documents relevant to the accounts and the annual statement of the accounts.

(3) The Auditor-General shall, in the report submitted under subsection

(4), draw attention to any irregularities in the accounts audited.

(5) The provisions on audit in a District Assembly shall be subject to any other enactment in relation to the audit of public accounts and the functions of the Auditor-General.

(6) The District Assembly shall take the Auditor-General’s report into consideration at its next ordinary meeting or as soon as practicable after that.

(7) The Audit Report Implementation Committee of a District Assembly is responsible for the implementation of the recommendations of the Auditor-General.