EE

(See section 136) DUTIES AND POWER; OF THE MUNICIPAL CHIEF AUDITOR 1. (1) The Municipal Chief Auditor shall audit the accounts of the corporation as hereinafter provided, with the assistance of the assistant auditors, clerks as servants appointed under section 78-B of this Act. (2) In the discharge of his functions under this article the Municipal Chief Auditor shall— (i) Audit the accounts of 2[*] expenditure from the revenue of the corporation expenditure on account of loan works and 3[*] expenditure incurred out of special funds and shall ascertain whether moneys show therein as having been disbursed were legally available, for, and applicable, to, the service or purpose to which they have been applied or charged, and whether the expenditure conforms to the authority which governs it; (ii) audit the accounts of 4[*] debt, deposit, sinking funds, advances, suspense and remittance transactions of the corporation and report upon those accounts and upon the results of verification of the balances relating thereto. (3) The Municipal Chief Auditor shall examine and audit the statements of accounts relating to the commercial services conducted in any department of the corporation, including the trading, manufacturing and profit and loss accounts, and the balance sheets where such accounts are maintained under the orders of the 5[corporation], 6[the Standing Committee or the Brihan Mumbai Electric Supply and Transport Committee] and shall certify and report upon these accounts. (4) The Municipal Chief Auditor shall, in consultation with 7[the Standing Committee], and subject to any directions given by the corporation, determine the form and manner in which his reports on the accounts of the corporation shall be prepared and shall have authority to call upon any officer of the corporation to provide any information necessary for the preparation of the reports. 2. (1) The Municipal Chief Auditor may make such queries and observations in relation to any of the accounts of the corporation which he is required to audit and call for such vouchers, statements, returns and explanations in relation to such accounts as he may think fit. (2) Every such query or observation as aforesaid shall be promptly taken into consideration by the officer or authority to whom it may be addressed and returned without delay with the necessary vouchers, documents or explanations to the chief auditor. (3) The powers of the Municipal Chief Auditor with regard to disapproval of, and the procedure with regard to settlement of objections to expenditure from the revenues of the corporation shall be such as may be prescribed by rules or orders made 8[by the Standing Committee in consultation with the chief auditor and sanctioned by the corporation in the case of expenditure debited to the municipal fund and by the Brihan Mumbai Electric Supply and Transport Committee in the case of expenditure debited to the Brihan Mumbai Electric Supply and Transport Fund]. 3. If the Municipal Chief Auditor considers it desirable that the whole or any part of the audit applied to any accounts which he is required to audit shall be conducted in the offices in which these accounts originate, he may require that these accounts, together with all books and documents having relation thereto, shall at all convenient times be made available in the said offices for inspection. This Schedule was inserted by Bom. 2 of 1938, s. 9. The word “all” was deleted by Bom. 76 of 1948, s. 42. The word “all” was deleted by Bom. 76 of 1948, s. 42. The word “all” was deleted by Bom. 76 of 1948, s. 42. These words were substituted for the original by Bom. 48 of 1948, s. 60. These words were substituted for the words “the Mayor-in-Council” by Mah. 27 of 1999, s. 207(a)(i). These words were substituted for the words “the Municipal Accounts Committee” by Mah. 27 of 1997, s. 207(a)(ii). These words were substituted for the portion beginning with the words “by the Mayor-in-Council” and ending with the words “and Transport Fund” by Mah. 27 of 1999, s. 207(b). 522 The Mumbai Municipal Corporation Act [1888 : III 4. The Municipal Chief Auditor shall have power to require that any books or other documents relating to the accounts he is required to audit shall be sent for inspection by him: Provided that, if the documents are confidential he shall be responsible for preventing disclosure of their contents. 5. The Municipal Chief Auditor shall have authority to frame rules and to give directions on all matters relating to audit, particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections. 6. Sanctions to expenditure accorded by the Municipal Chief Auditor shall be audited by an officer to be nominated by the corporation.] 1888 : III] The Mumbai Municipal Corporation Act 523