Section 209(1) in The Delhi Municipal Corporation Act, 1957
(1)The Municipal Cheif Auditor may make such queries and observations in relation to any of the accounts of [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] which he is required to audit and call for such vouchers, statements, returns and explanations in relation to such accounts as he may think fit.