Section 203(5) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(5)The Government shall appoint one of its officers as the auditor who shallsubject to supervision and control of the Principal Controller of State Audit andAccounts conduct audit of the Urban Transport Fund and he shall have access toall books of Accounts and to all receipts and expenditure relating to the UrbanTransport Fund and the Director of Urban Land Transport or as the case may bethe Director of Municipal Administration or the Chief Commissioner of theCorporation or any officer of Corporation shall furnish to him any informationconcerning any receipt of expenditure which may be required by him.