Section 172 in Haryana Municipal Corporation Act, 1994
172. Power of Examiner, Local Fund Accounts, Haryana to make queries etc. and call for returns etc.
(1)The Examiner, Local Fund Accounts, Haryana may make such queries and observations in relation to and of the accounts of the Corporation 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.(2)Every such query or observation as aforesaid shall be promptly taken into consideration by the officer or authority to whom it may be addressed and returned without delay with the necessary vouchers, documents or explanations to the Examiner, Local Fund Accounts, Haryana.(3)The powers of the Examiner, Local Fund Accounts, Haryana with regard to the disapproval of, and the procedure with regard to the settlement of objections to the expenditure from the revenues of the Corporation shall be such as may be prescribed in consultation with the Examiner, Local Fund Accounts, Haryana and the Corporation.(4)If the Examiner, Local Fund Accounts, Haryana considers it desirable, that the whole or any Part of the audit applied to any accounts which he is required to audit, may be conducted in the offices in which those accounts originate, he may require those accounts together with all books and documents having relation thereto, and at all convenient times make available to the officers for inspection.(5)The Examiner, Local Fund Accounts, Haryana shall have the powers to require that any books or other documents relating to the accounts he is required to audit shall be sent for inspection by him :Provided that if the documents are confidential he shall be responsible for preventing disclosure of their contents.(6)The Examiner, Local Fund Accounts, Haryana shall have authority to frame standing orders and to give directions on all matters relating to audit and Particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections.
