Section 39 in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
39. Audit.
(1)The accounts of the Board shall be audited by an auditor duly qualified to act as an auditor under sub-section (1) of section 226 of the Companies Act, 1956 (Central Act 1 of 1956), who shall be appointed by the Board with the approval of the Government and who shall receive such remuneration as the Board may fix.(2)The auditor shall be supplied with a copy of the annual accounts of the Board and it shall be his duty to examine it together with the books and vouchers relating thereto and he shall have a list delivered to him of all books kept by the Board and shall, at all reasonable times, have access to the books, accounts, vouchers and other documents of the Board.(3)The auditor may, in relation to such accounts, examine any past or present director, officer or other employee of the Board and shall be entitled to require from the Board or such director, officer or other employee such information and explanation as he may think necessary for the performance of his duties.(4)The auditor shall make a report to the Board upon the annual accounts examined by him and in every such report, he shall state whether in his opinion the accounts exhibit a true and fair view of the state of affairs of the Board and in case he had called for any information or explanation from the Board or any past or present director, officer or other employee of the Board whether it has been given and whether it is satisfactory.(5)Without prejudice to anything contained in the preceding sub-sections, the Government may, at any time, appoint an auditor to examine and report upon the accounts of the Board and, any expenditure incurred by such auditor in connection with such examination and report, shall be payable by the Board.
