Section 100 in Arunachal Pradesh Municipal Act, 2007
100. Municipal Accounts Committee.
(1)The Municipality shall, at its first meeting in each year or as soon as may be at any meeting subsequent thereto, constitute a Municipal Accounts Committee.(2)The Municipal Accounts Committee shall consist of-(a)such number of members, not being less than 3 and not more than 5 as the Municipality may determine, to be elected by the Councillors, not being the members of the empowered Standing Committee, from amongst themselves, and(b)such number of persons, not being Councillors, or officers or other employees of the Municipality and not exceeding two in numbers, having knowledge in financial matters, as may be nominated by the Municipality.(3)The members of the Municipal Accounts Committee shall elect from amongst themselves one member to be its Chairperson.(4)Subject to the other provisions of this Act, the members of the Municipal Accounts Committee shall hold office until a new Municipal Accounts Committee is constituted.(5)The manner of submission of resignation by the Chairperson or any other member, and the manner of filling up of a casual vacancy in the office of a member, of the Municipal accounts Committee shall be such as may be prescribed.(6)Subject to the provisions of this Act and the rules and the regulations made thereunder, it shall be the duty of the Municipal Accounts Committee-(a)to examine the accounts of the Municipality showing the appropriation of sums granted by the Municipality for its expenditure and the annual financial accounts of the Municipality,(b)to examine and scrutinize the report on the accounts of the Municipality by the Auditor appointed under section 92 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 were applied or charged and that the expenditure was incurred in accordance with the authority governing such expenditure,(c)to submit report to the Municipality every year and from time to time on such examination and scrutiny,(d)to consider the report of the Auditor appointed under section 98 in cases where the State Government or the Municipality requires him to conduct a special audit of any receipt or expenditure of the Municipality or to examine the accounts of stores and stocks or the Municipality or to check the inventory of the properties of the Municipality including its land holdings and buildings ; and(e)to discharge such other functions as may be prescribed.(7)The Municipal Accounts Committee may call for any book or document if, in its opinion, such book or document is necessary for its work and may send for such officers of the Municipality as it may consider necessary for explaining any matter in connection with its work.(8)The manner of transaction of business to the Municipal Accounts Committee shall be such as may be determined by regulations :Provided that the persons nominated under clause (b) of sub-section (2) shall not have the right to vote at the meeting of the Municipal Accounts Committee.Chapter-XIII Municipal Property
