Section 157 in Kolkata Municipal Corporation Act, 1980
157. Report by the Chief Municipal Auditor.
(1)The Chief Municipal Auditor shall (a)report to the Municipal Commissioner any material impropriety or irregularity which he may at any time observe in the accounts of the receipts and expenditure of the Corporation;(b)furnish to the Municipal Commissioner such information as he may from time to time require concerning the progress of audit.(2)As soon as may be after the commencement of each year the Chief Municipal Auditor shall deliver to the Municipal Commissioner, a report of the entire accounts of the Corporation for the previous year.(3)The Municipal Secretary shall cause the report as aforesaid to be printed and shall forward as soon as may be a printed copy thereof to each member of the Corporation.(4)The Municipal Commissioner shall forward without delay to the State Government as many copies of the report as may be required by the State Government with a brief statement of the action, if any, taken or proposed to be taken thereon.
