Section 130 in The Chhattisgarh Municipal Corporation Act, 1956
130. Audit report.
(1)The auditor shall-(a)report to the Mayor-in-Council 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 or in the municipal accounts;(b)Omitted(2)The Mayor-in-Council shall cause to be laid before the Corporation every report made by the auditor to the Mayor-in-Council and every statement of the views of the auditor on any matter affecting the pursuance and exercise of the duties and powers assigned to him under this Act which the auditor may require the Mayor-in-Council to place before the Corporation, together with a report stating what orders have been passed by the Mayor-in-Council upon such report or statement, and the Corporation may take such action in regard to the matters aforesaid as the Corporation may deem necessary.(3)As soon as may be after the commencement of each financial year the auditor shall deliver to the Mayor-in-Council a report upon the whole of the municipal accounts [financial statements and balance sheet] [Inserted by C.G. Act No. 17 of 2011, dated 3.5.2011.], for previous financial year.(4)The Commissioner shall cause the said report to be printed and forward copy thereof to each councillor along with the printed copy of the Administration Report and Statement of Accounts referred to in Section 127.
