Section 106 in The Bombay Provincial Municipal Corporations Act, 1949
106. Report by the Chief Auditor. - (1) The Municipal Chief Auditor shall-
(a)report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of money due to the Corporation or in the municipal accounts;(b)furnish to the Standing Committee such information as the said Committee shall from time to time require concerning the progress of the audit.(2)The Standing Committee shall cause to be laid before the Corporation every report made by Municipal Chief Auditor to the Standing Committee and every statement of the views of the Municipal Chief Auditor or any matter affecting the pursuance and exercise of the duties and powers assigned to him under this Act which the Municipal Chief Auditor may require the Standing Committee to place before the Corporation together with a report stating what orders have been passed by the Standing Committee upon such report or statement, and the Corporation may take such action in regard to the matters aforesaid as the Corporation may deem necessary.(3)As soon as may be after he commencement of each official year the Municipal Chief Auditor shall deliver to the Standing Committee a report upon the whole of the municipal accounts for the previous official year.(4)The Commissioner shall cause the said report to be printed and forward a copy thereof to each councillor along with the printed copy of the Administration Report and Statement of Accounts referred to in section 94.
