Section 10(5)(b) in Siliguri Municipal Corporation Act, 1990
(b)to examine and scrutinize the report on the accounts of the Corporation by the auditors appointed 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;