Section 162(1) in The Orissa Municipal Corporation Act, 2003
(1)The Chief Auditor of the Corporation shall -(a)report to the Standing Committee on Taxation, Finance and Accounts, 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 in the Corporation Accounts; and(b)furnish to the Standing Committee on Taxation, Finance and Accounts such information as the said Committee may from time to time require concerning the progress of the audit.
