Section 10(6) in Kolkata Municipal Corporation Act, 1980
(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.
