Section 85 in West Bengal Municipal Corporation Act, 2006
85. Report by Chief Auditor.
(1)Notwithstanding anything contained in this Act or the rules or the regulations or the bye-laws made thereunder, the Chief Auditor shall-(a)report to the Commissioner any material impropriety or irregularity which he may, at any time, observe in the expenditure or in the recovery of moneys due to the Corporation or in the accounts of the Corporation:(b)furnish to the Commissioner such information as he may require on the progress of the audit.(2)The Commissioner shall cause to be laid before the Corporation every report made to it by the Chief Auditor together with a statement of orders passed thereon by the Commissioner and, thereupon, the Corporation may take such action as it may deem fit.(3)As soon as may be after the commencement of each financial year, the Chief Auditor shall deliver to the Commissioner a report on the entire accounts of the Corporation for the preceding year.(4)The Secretary shall cause such report to be printed and circulated among the Councillors.(5)The Commissioner shall forward to the State Government as many copies of such report as may be required by the State Government together with a brief statement of action taken or proposed to be taken thereon.
