Section 21 in West Bengal Municipal Corporation Act, 2006
21. Municipal Accounts Committee.
(1)The Board of Councillors shall, at its first meeting in each year, or at its next meeting which shall be held within a period of thirty days from the date of its first meeting in that year, constitute a Municipal Accounts Committee:Provided that the State Government may, on an application by the Mayor and for reasons to be recorded in writing, extend the period as aforesaid by such period, not exceeding thirty days, as the State Government may think fit.(2)The Municipal Accounts Committee shall consist of-(a)any member of the opposition in the Corporation as its Chairman, and(b)such number of persons, not being less than three and more than five, as the Board of Councillors may determine, to be elected by the members of the Board of Councillors from amongst themselves in accordance with the system of proportional representation by means of the single transferable vote by secret ballot, the members of the Mayor-in-Council not being eligible for election, and(c)such number of persons, not being more than two and not being members or officers or other employees of the Corporation, having knowledge and experience in financial matters, as may be nominated by the Board of Councillors.(3)Subject to the other provisions of this Act, the members of the Municipal Accounts Committee shall hold office till a new Municipal Accounts Committee is constituted.(4)Subject to the provisions of this Act and the rules and the regulations made thereunder, it shall be the duty of the Municipal Accounts Committee-(a)to examine the accounts of the Corporation showing the appropriation of sums granted by the Corporation for its expenditure and the annual financial accounts of the Corporation;(b)to examine and scrutinise the report on the accounts of the Corporation by the auditors under the provisions of this Act and to satisfy itself that the moneys shown in the accounts as having been disbursed were available for, and applicable to, the services or purposes to which they have been applied and that the expenditure was incurred in accordance with the authority governing the same;(c)to submit a report to the Corporation every year and from time to time on such examination and scrutiny;(d)to consider the report of the auditor in cases where the Corporation requires him to conduct a special audit of any receipt or expenditure of the Corporation or to examine the accounts of stocks of the Corporation; and(e)to discharge such other functions as may be prescribed.
