The auditor shall from time to time examine and audit accounts in accordance with the arrangements approved by the Government in this behalf.

Audit Report- (1) The auditor shall- (a) report to the Mayor-in-Council any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of money due to the Corporation or in the municipal accounts; (b) omitted (2) The Mayor-in-Council shall cause to be laid before the Corporation every report made by the auditor to the Mayor-in-Council and every statement of the vies of the auditor on any matter affecting the pursuance and exercise of the duties and powers assigned to him under this Act which the auditor may require the Mayor-in-Council to place before the Corporation together with a report stating what orders have been passed by the Mayor-in-Council upon such report or statement, and the Corporation may take such action in regard to the matters aforesaid as the Corporation may deem necessary. (3) As soon as may be after the commencement of each financial year the auditor shall deliver to the Mayor-in-Council a report upon the whole of the municipal accounts for the previous financial year. (4) The Commissioner shall cause the said report to be printed and forward a copy thereof to each councilor along with the printed copy of the Administration Report and Statement of Accounts referred to in section 127. 130-A.-Social Audit.- Notwithstanding anything contained in this Act, the Council shall arrange for Social Audit in such manner as may be prescribed by the State Government. 130-B. Public disclosure of various informations. -- 1. Every Corporation shall maintain and publish all its records duly catalogued and indexed, in a manner and form which enables the Corporation under this section to disclose the required information. 2.