Amendment status not verified — confirm the current text below against the official source.
(1) Subject lo such directions as the Municipal Commissioner may «ive in ihis heh;dr, the Chief Municipal Auditor may make such queries and observations in relation in any of lite accounts of the Corporalion which lie is required to audit and call for such vouchers, statements, returns and explanations in relation lo such accounts as he may think fu, (2) Every such query or observation shall be promptly lakcn into consideration by the officer of the Corporation to whom il may be addressed and shall be returned withotitdelay with the necessary vouchers, statements, returns or explanations to the Chief Municipal Auditor. (3) 'l he powers of the Chief Municipal Auditor with regard to the disapproval of and the procedure or settlement oT objections Lo any expenditure from lhe revenues of the Corporation shall be such as may be determined by lhc Mayor-in-Council with lhe approval or lhe Corporation. (4) If the Chief Municipal Auditor considers it desirable that lhe whole or any part of the audit of any accounts shall he conducted in the office in which such accounts originate, he may require such accounls. together wiih all hooks and documents having relation thereto, to be made available at all convenient times in such offices Tor inspection. (5) Notwithstanding anything contained in sub-section (4), the Chief Municipal Audiior shall have the power lo require any books or other documents relating to the accounls he is required to audit lo be sent For inspection by liini: Provided that if such documents arc confidential, he shall be responsible for preventing disclosure of their contents. (6) Subject to the approval of the Municipal Commissioner, lhe Chief Municipal Auditor shall have the authority io frame standing orders and lo give directions on all mailers relating to audii, and particularly in respect or lhc method and the extent of audit lo be conducicd and the raising and niirsuins? of obiceiinns. The Kolkata Municipal Corporation Act, 1980. 649 LIX of 1980-1 Report and informulkm lobe furnished by auditors. Appointment an J piiwtfrs ofaudiiors. (Part HI.—Finance.—Chapter XI.-Accounts and Audit-Sections 160, 161.)