Section 205 in The Delhi Municipal Corporation Act, 1957
205. Scrutiny of accounts by Municipal Chief Auditor and by the Standing Committee.
(1)The Municipal Chief Auditor shall conduct a monthly examination and audit of the municipal accounts and shall report thereon to the Standing 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 Municipal Chief Auditor.(2)The Standing Committee may also from time to time and for such period as it thinks fit conduct independently any examination and audit of the municipal accounts.(3)For the purpose of examination and audit of the municipal accounts the Standing Committee and the Municipal Chief Auditor shall have access to all the municipal accounts and to all records and correspondence relating thereto and the Commissioner shall forthwith furnish to the Standing Committee or the Municipal Chief Auditor any explanation concerning any receipts or expenditure which they may call for.
