Section 205. Scrutiny of accounts by Municipal Chief Auditor and by the Standing Committee

205. Scrutiny of accounts by Municipal Chief Auditor and by the Standing Committee.— (1) The Municipal Chief Auditor shall conduct a monthly examination and audit of the municipal accounts and shall report thereon to the Standing Committee who shall publish monthly an abstract of the receipt and expenditure of the month last preceding, signed by not less than two members of that Committee and by the Municipal Chief Auditor. (2) The Standing Committee may also from time to time and for such period as it thinks fit conduct independently any examination and audit of the municipal accounts. (3) For the purpose of examination and audit of the municipal accounts the Standing Committee and the Municipal Chief Auditor shall have access to all the municipal accounts and to all records and correspondence relating thereto and the Commissioner shall forthwith furnish to the Standing Committee or the Municipal Chief Auditor any explanation concerning any receipts or expenditure which they may call for. 206. Report by the Municipal Chief Auditor.— (1) The Municipal Chief Auditor shall — (a) report to the Standing Committee any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to[4] [[5] [the Corporation]] or in the municipal accounts; (b) furnish to the Standing Committee such information as that Committee may from time to time require concerning the progress of the audit. (2) The Standing Committee shall cause to be laid before[4] [[5] [the Corporation]] every report made by the Municipal Chief Auditor to the Standing Committee and every statement of the views of the Municipal Chief Auditor on any matter affecting the exercise and performance of the powers and duties assigned to him under this Act which the Municipal Chief Auditor may require the Standing Committee to place before 4[5[the Corporation]] together with a report stating what orders have been passed by the Standing Committee upon such report or statement, and the Corporation may take such action in regard to any of the matters aforesaid as[4] [[5] [the Corporation]] may deem necessary. (3) As soon as may be after the commencement of each year the Municipal Chief Auditor shall deliver to the Standing Committee a report of the entire municipal accounts for the previous year. (4) The Commissioner shall cause the said report to be printed and shall forward as soon as may be a printed copy thereof to each councillor and alderman. 1. Ins. by Delhi Act 12 of 2011, s. 15 (w.e.f. 13-1-2012). 2. Subs. by Act 10 of 2022, s. 8, for sub-section (3) (w.e.f. 22-5-2022). 3. Subs. by s. 92, ibid., for section 204 (w.e.f. 1-10-1993). 4. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012). 5 . Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022). (5) The Commissioner shall also forward without delay to the[1] * Government so many copies of the said report as may be required by that Government with a brief statement of the action, if any taken or proposed to be taken thereon.