Section 138 in Gauhati Municipal Corporation Act, 1971
138. Audit of Accounts.
(1)The Municipal accounts shall be audited by or under the order of the Examiner of Local Accounts, Assam hereinafter referred to as the Examiner in accordance with the prescribed procedure.(2)The Corporation shall pay from the Municipal Fund such charges for audit as may be prescribed.(3)The Examiner without prejudice to the generality of sub-section (1) shall include in his report, -(a)Any payment, which appears to him to be contrary to law;(b)The amount of any deficiency or loss, which appears to have been caused by the gross negligence or misconduct of any person including the Administrator of a superseded Corporation;(c)The amount of any sum received which ought to have been but is not brought into account by any person; and(d)Any material impropriety or irregularity in the expenditure or in the recovery of money due to the Corporation or in the Municipal accounts.(4)As soon as practicable after the completion of the audit, the Examiner shall prepare a report on the accounts audited and examined and shall send such report to the Corporation and a copy thereof to the Government.
