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State of West Bengal - Section

Section 90 in West Bengal Municipal Act, 1993

90. Special audit.

- In addition to the audit of annual accounts, the State Government may, if it thinks fit, appoint an Auditor to conduct special audit pertaining to a specified item or series of items requiring thorough examination. and the procedure relating to audit shall also apply mutatis mutandis to such special audit.[90A. Laying of audit report. - The audit reports of the municipalities alongwith the action taken reports [as well as the report of the Comptroller and Auditor General in respect of the Municipalities] [Inserted by s 3 of the W.B. Municipal (Amendment) Act, 2011, (West Bengal Act VI of 2011), w.e.f. 30.8.2011.] for every year shall, as soon as may be after they are received by the State Government, be laid before the State Legislature.]