Section 206 in The Delhi Municipal Corporation Act, 1957
206. Report by the Municipal Chief Auditor.
(1)The Municipal Chief Auditor shall(a)report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] or in the municipal accounts;(b)furnish to the Standing Committee such information as that Committee may from time to time require concerning the progress of the audit.(2)The Standing Committee shall cause to be laid before [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] every report made by the Municipal Chief Auditor to the Standing Committee and every statement of the views of the Municipal Chief Auditor on any matter affecting the exercise and performance of the powers and duties assigned to him under this Act which the Municipal Chief Auditor may require the Standing Committee to place before [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] together with a report stating what orders have been passed by the Standing Committee upon such report or statement, and [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] may take such action in regard to any of the matters aforesaid as [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] may deem necessary.(3)As soon as may be after the commencement of each year the Municipal Chief Auditor shall deliver to the Standing Committee a report of the entire municipal accounts for the previous year.(4)The Commissioner shall cause the said report to be printed and shall forward as soon as may be a printed copy thereof to each councillor [*] [ED. The words "and alderman" have become redundent as reference as to "alderman" omitted by Act 67 of 1993 (w.e.f. 1-10-1993), see section 9 of the Act.] and alderman.(5)The Commissioner shall also forward without delay to the [***] [The word "Central" omitted by Act 67 of 1993, section 93 (w.e.f. 1-10-1993).] Government so many copies of the said report as may be required by that Government with a brief statement of the action, if any, taken or proposed to be taken thereon.
