Section 183(1) in The Orissa Municipal Corporation Act, 2003
(1)All Sinking Funds established under this Act shall be subject to annual examination by the Chief Auditor who shall ascertain whether the cash and the value of securities belonging to such Sinking Funds are equal to the amount which should be at the credit of such Sinking Funds, had the investment under Section 171 been regularly made and had the interest accruing from such investments been regularly obtained.
