Section 10 in Kolkata Municipal Corporation Act, 1980
10. Municipal Accounts Committee.
(1)The Corporation shall, at its first meeting in each year or as soon as may be at any meeting subsequent thereto, constitute a Municipal Accounts Committee.(2)The Municipal Accounts Committee shall consist of(a)such number of persons, not being less than five and more than seven, as the Corporation may determine, to be elected by the members of the Corporation from amongst themselves in accordance with the system of proportional representation by means of the single transferable vote and the voting at such election shall be by secret ballot. The members of the Mayor-in-Council shall not be eligible for such election; and(b)such number of persons, both being the members, officers, or employees of the Corporation and not exceeding two in number, having knowledge and experience in financial matters, as may be nominated by the Corporation.(3)The members of the Municipal Accounts Committee shall elect from amongst themselves one member to be its Chairman.(4)Subject to the other provisions of this Act, the members of the Municipal Accounts Committee shall hold office until a new committee is constituted.(5)The manner of submission of resignation by the Chairman or by other member, and the manner of filling up of a casual vacancy in the office of a member, of the Municipal Accounts Committee shall be such as may be prescribed.(6)Subject to the provisions of this Act and the rules and the regulations made thereunder, it shall be the duty of the Municipal Accounts Committee(a)to examine the accounts of the Corporation showing the appropriation of sums granted by the Corporation for its expenditure and the annual financial accounts of the Corporation;(b)to examine and scrutinize the report on the accounts of the Corporation by the auditors appointed under section 160 and to satisfy itself that the moneys shown in the accounts as having been disbursed were available for, and applicable to, the services or purposes to which they were applied or charged and that the expenditure was incurred in accordance with the authority governing the same;(c)to submit report to the Corporation every year and from time to time on such examination and scrutiny;(d)to consider the report of the auditors in cases where the Corporation requires them to conduct a special audit of any receipt or expenditure of the Corporation or to examine the accounts of stores and stocks of the Corporation or to check the inventory of the properties of the Corporation including its land holdings and buildings; and(e)to discharge such other functions as may be prescribed.(7)The Municipal Accounts Committee may call for any book or document if, in its opinion, such book or document is necessary for its work and may send for such officers of the Corporation as it may consider necessary for explaining any matter in connection with his work.(8)The manner of transaction of business of the Municipal Accounts Committee shall be such as may be determined by the Corporation by regulations :Provided that the persons nominated under clause (b) of sub-section (2) shall have no right of voting at the meeting of the Municipal Accounts Committee.
