Section 161 in Kolkata Municipal Corporation Act, 1980
161. Report and information to be furnished by auditors.
- The State Government or the auditors appointed under section 160 shall(a)forward to the Mayor-in-Council information on any material impropriety or irregularity which may be observed in the expenditure, or in the recovery of money due to the Corporation, or in the accounts of the Corporation;(b)forward to the Mayor-in-Council information on any loss or waste of money or other property owned by or vested in the Corporation which has been caused by neglect or misconduct and may forward the names of the persons who in their opinion, are directly or indirectly responsible for such loss or waste;(c)furnish to the Mayor-in-Council such information concerning the progress of audit as the Mayor-in-Council may from time to time require;(d)as soon as may be after the completion of audit deliver to the Mayor-in-Council a report on the accounts of the Corporation and submit a duplicate copy thereof to the Corporation;(e)in consultation with the Mayor-in-Council conduct a special audit of receipt or expenditure of the Corporation, and transmit a report on the same to the Mayor-in-Council.
