Section 162 in The Orissa Municipal Corporation Act, 2003
162. Report by Chief Auditor.
(1)The Chief Auditor of the Corporation shall -(a)report to the Standing Committee on Taxation, Finance and Accounts, 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 in the Corporation Accounts; and(b)furnish to the Standing Committee on Taxation, Finance and Accounts such information as the said Committee may from time to time require concerning the progress of the audit.(2)The Standing Committee on Taxation, Finance and Accounts, shall cause to be placed before the Corporation, every report including every statement of the observations made by the Chief Auditor and any order, if any, passed thereon by the said Standing Committee and the Corporation may take such action in regard to the matters aforesaid as it may deem necessary.(3)As soon as may be after the commencement of each year, the Chief Auditor shall deliver, to the Standing Committee on Taxation, Finance and Accounts, a report upon whole of the Corporation Accounts of the previous year.(4)The Commissioner shall cause the said report to be printed and copy thereof forwarded to each Corporator along with the printed copy of the Administration report and Statement of Accounts referred to in Section 160.
