Section 42(4) in The Calcutta Metropolitan Water And Sanitation Authority Act, 1966
(4)The said auditor shall -(a)report to the Board any material impropriety or irregularity which he may observe in the expenditure, or in the recovery of moneys due to the Authority, or in the accounts, and report the same to the State Government,(b)furnish to the Board such information as they may from time to time require concerning the progress of his audit, and(c)within fourteen days after the completion of his audit, forward his report upon the accounts to the General Manager and such report shall form part of the annual financial statement prepared under section 43.
