Section 74 in Siliguri Municipal Corporation Act, 1990
74. Audit of account by Finance Officer.
(1)The Finance Officer shall conduct a monthly internal audit of the accounts of the Corporation and shall report thereon to the Mayor- in-Council who shall cause an abstract of the receipts and expenditure of the month last preceding to be published.(2)The Finance Officer shall also conduct from time to time such other audit of the accounts of the Corporation as the Mayor-in-Council may direct.(3)For the purpose of audit of the accounts of the Corporation the Finance Officer shall have access to all accounts of the Corporation and records and correspondences relating thereto and the Chief Executive Officer shall forthwith furnish to the Finance Officer such explanation concerning any receipt of expenditure as he may call for.
