Section 164(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)In the discharge of his functions under this section, the auditor shall-(a)audit the accounts of expenditure of the Corporation and shall ascertain whether moneys shown therein as having been disbursed were legally available for, and applicable to the service or purpose to which they have been applied or charged, and whether the expenditure conforms to the authority which governs it ;(b)audit the accounts of debt. Deposits, sinking funds, advances, suspense and remittance transactions of the Corporation and report upon those accounts and upon the results of verification of the balances relating thereto.
