Section 206(1)(a) in The Delhi Municipal Corporation Act, 1957
(a)report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] or in the municipal accounts;