Section 88 in West Bengal Municipal Corporation Act, 2006
88. Report and information to be furnished by auditors.
- The auditors appointed under section 87 shall-(a)report to the Mayor-in-Council any material impropriety or irregularity which they may observe in the expenditure of, or in the recovery of moneys due to, or in the accounts of, the Corporation;(b)report to the Mayor-in-Council any loss or waste of money or other property owned by, or vested in, the Corporation, and caused by neglect or misconduct, and may, if they think fit, report 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 as the Mayor-in-Council may, from time to time, require regarding the progress of audit;(d)as soon as may be after the completion of audit, deliver to the Mayor-in-Council a report on the accounts of the Municipal Fund and submit a copy thereof to the Corporation;(e)conduct a special audit, when so directed by the State Government or the Corporation, on any receipt or expenditure of the Corporation or examine any accounts of stores and stocks and submit a report of such special audit to the State Government or the Mayor-in-Council, as the case may be;(f)submit to the State Government copies of all reports referred to in clauses (a), (h), (d) and (e).
