Section 74 in The Howrah Municipal Corporation Act, 1980
74. Audit of accounts by the Chief Auditor.
(1)The Chief Auditor 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 Chief Auditor 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 Chief Auditor shall have access to all accounts of the Corporation and records and correspondences relating thereto [* * * * * *] [Words ', and the Commissioner shall forthwith furnish to the Chief Auditor such explanation concerning any receipt or expenditure as he may call for' omitted by W.B. Act 17 of 1995.].
