Section 158 in The Calcutta Municipal Corporation Act, 1980
158. Procedure to be followed by the Chief Municipal Auditor. -
(1)The Chief Municipal Auditor shall audit the accounts of the Corporation with the assistance of the officers and the other employees subordinate to him.(2)In the discharge of his functions under this section, the Chief Municipal Auditor shall audit the accounts of-(a)expenditure from the revenue of the Corporation, expenditure on account of loan and works, and other expenditure, if any, and shall ascertain whether the moneys shown therein as having been disbursed were legally available for, and applicable to, the services or purposes to which they were applied and whether such expenditure was an expenditure authorised under this Act;(b)debts, deposits in the Sinking Funds, advances, suspense, and remittance transactions of the Corporation and shall report upon such accounts and the results of verification of the balances in such accounts;(c)stores and stocks of the Corporation and shall undertake such physical verification thereof as he may consider necessary.(3)The Chief Municipal Auditor shall check the inventory of the properties of the Corporation including its holdings of lands and buildings and shall undertake such physical verification thereof as he may consider necessary.(4)The Chief Municipal Auditor shall, subject to any directions given by the Municipal Commissioner determine the form and the manner in which his reports on the accounts of the Corporation shall be prepared and shall have the authority to call upon any officer of the Corporation to furnish any information necessary for the preparation of the reports.
