399. (1) The council, at its last general meeting in any year, shall appoint for the fiscal year ending on the thirty-first of December of the following year, one or more auditors for the auditing of the accounts of the Regional Government.
(2) Such auditors may be individuals or members of a partnership and may entrust the work to their employees, but then the responsibility of the auditors shall be the same as if such work had been entirely performed by the auditors themselves.
(3) They shall make a report of their examination to the council within sixty days after the expiration of the fiscal year.
(4) A copy of such report, certified by the treasurer, must be sent forthwith by the treasurer to the Minister and to each municipal corporation in the territory.
(5) The council may order any other examination it may deem necessary and call for a report.