Section 161(2) in The Orissa Municipal Corporation Act, 2003
(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.