Section 161 in The Orissa Municipal Corporation Act, 2003
161. Audit of accounts by the Chief Auditor and scrutiny of accounts by Standing Committee.
(1)The Chief Auditor of the Corporation shall conduct a monthly examination and audit of the Corporation Accounts and shall report thereon to the Standing Committee on Taxation, Finance and Accounts which may also from time to time and for such period as it thinks fit conduct independently an examination and cause audit of the Corporation Accounts.(2)For the purpose of Sub-section (1), the Standing Committee on Taxation, Finance and Accounts and the Chief Auditor shall have access to ail the Corporation Accounts and records and correspondences relating thereto, and the Commissioner shall forthwith furnish to the said standing Committee or Chief Auditor any information concerning receipt and disbursement which they may call for.
