Section 149A(5) in Karnataka Municipal Corporations Act, 1976
(5)The State Government shall appoint one of its officers as the auditor who shall subject to supervision and control of the Controller of State Accounts conduct audit of the Urban Transport Fund and he shall have access to all books of Accounts and to all receipts and expenditure relating to the Urban Transport Fund and the Director of Urban Land Transport or as the case may be the Director of Municipal Administration or Commissioner of the Corporation or any officer of Municipal Corporation, Municipality or Municipal Council shall furnish to him any information concerning any receipt of expenditure which may be required by him.
