Accounts and Audit

(1) The accounts of all receipts and expenditure of the City Corporation shall be kept in such manner and in such form as may be prescribed.

1. (2) The Government shall appoint one of its officers as the City Corporation Chief Auditor who shall subject to the supervision and control of the Controller of State Accounts conduct an audit of the City Corporation accounts and for this purpose, he shall have access to the City Corporation accounts and to all receipts and expenditure relating thereto and the Commissioner shall furnish to him any information concerning any receipt or expenditure which may be required by him.
2. (3) Subject to the provisions of any law for the time being in force, the audit of all transactions of receipts and expenditure of the City Corporation shall be subject to technical guidance and supervision of the Comptroller and Auditor General of India and he shall send the annual technical inspection report to Government for being placed before both Houses of the State Legislature.
3. (4) The Controller, State Audit and Accounts Department shall send Consolidated Annual Audited Report pertaining to the City Corporation to the Government for being placed before both Houses of the State Legislature.
4. (5) The Chief Auditor of City Corporation shall report to the prescribed City Corporation authority any material impropriety or irregularity which he may at any time observe in the expenditure or in the recovery of moneys due to the City Corporation or in the City Corporation accounts and shall furnish information in respect of such matter as may be laid down in the rules.
5. (6) He shall be paid such salary and allowances as the Government may determine and shall been titled to privileges in accordance with the rules and regulations of the branch of the Government service to which he belongs and in force for the time being and the City Corporation shall make such contribution towards his leave, allowances, pension and provident fund as may be payable under such rules and regulations by him or on his behalf from the City Corporation fund.
6. (7) There shall be constituted an Adhoc Audit Committee with the following members and chairperson for the purpose of examining the audit reports submitted to the Government and evaluating the replies and compliance thereof by the City Corporations or the Greater Bengaluru Authority and taking decisions on the replies or compliances,–
   • (i) Additional Chief Secretary, Urban Development Department – Chairperson
   • (ii) Chief Commissioner of the Greater Bengaluru Authority/Commissioner of the City Corporation – Member
   • (iii) Special Commissioner/Additional Commissioner/Joint Commissioner in-charge of audit in the Greater Bengaluru Authority/City Corporation –Member Secretary
   • (iv) Officer of the State Audit and Accounts Department – Member
   • (v) Chief Auditor of the Greater Bengaluru Authority/the City Corporation – Member
   • (vi) Any other officer nominated by the Chairperson