Section 106(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)The Municipal Chief Auditor shall-(a)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 money due to the Corporation or in the municipal accounts;(b)furnish to the Standing Committee such information as the said Committee shall from time to time require concerning the progress of the audit.
