Amendment status not verified — confirm the current text below against the official source.
(1) The accounts of the Muncipal Fund shall be audited by such auditors as are appointed for audit of accounts of the State Governmment. (2) The Commissioner shall submit accounts to auditors as may be required by them: Provided that the Commissioner shall not be bound to submit accounts of expenditure in connection with any anti-corruption work but shall, if so required by the auditors, furnish certificate, under his signature, of all such expenditure. (3) The auditors so appointed may,— (a) by written summons, require the production before them or before any officer subordinate to them of any document which they may consider necessary for the proper conduct of audit; Attachment of Municipal Fund for securing any payment into Sinking Fund. Accounts to be kept by Finance Officer. Internal audit of accounts by Chief Auditor. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 53 The West Bengal Municipal Corporation Act, 2006. Report and information to be furnished by auditors. Mayor-in-Council to remove defects and to report to Corporation. Power of auditors to disallow, to surcharge, and to charge. (Part III.—Finance.—Chapter VIl.—Municipal Fund, Budget, Loans, Accounts and Audit.—Sections 88-90.) (b) by written summons, require any person accountable for, or having the custody or control of, any such document to appear in person before them or before any officer subordinate to them; and (c) require any person so appearing before them or before any officer subordinate to them to make or sign a declaration with respect to such document or to answer any question or to prepare and submit any statement. (4) The provisions of sub-section (3) shall not apply to the accounts of expenditure incurred in connection with any anti-corruption work.