Section 10(6)(b) in Kolkata Municipal Corporation Act, 1980
(b)to examine and scrutinize the report on the accounts of the Corporation by the auditors appointed under section 160 and to satisfy itself that the moneys shown in the accounts as having been disbursed were available for, and applicable to, the services or purposes to which they were applied or charged and that the expenditure was incurred in accordance with the authority governing the same;