Section 142 in Uttar Pradesh Municipal Corporation Act, 1959
142. Maintenance and audit of accounts.
(1)The account of the receipt and expenditure of the Corporation shall be maintained in such manner as may be prescribed.(2)The Mukhya Nagar Lekha Parikshak shall conduct a monthly examination and audit of the Corporation accounts and shall within a month report thereon to the Executive Committee who shall publish monthly an abstract of the receipts and expenditure of the month last preceding, signed by not less than two members of that Committee and by the Mukhya Nagar Lekha Parikshak.(3)The Executive Committee may also from time to time and for such period as they think fit conduct independently an examination and audit of the Corporation accounts.
