Section 102(1) in The City of Panaji Corporation Act, 2002
(1)The municipal accounts shall be examined and audited from time to time, in accordance with the arrangement approved in that behalf by the State Government. The auditor shall forthwith report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to the Corporation or in the municipal accounts.
