law: The Delhi Municipal Corporation Act, 1957
  Powers and duties of the Municipal Chief Auditor
  208. Procedure to be followed by the Municipal Chief Auditor.-
  (1) The Municipal Chief Auditor shall audit the accounts of the Corporation with the assistance of officers and other employees subordinate to him.
  (2) In the discharge of his functions under this section the Municipal Chief Auditor shall-
  (a) audit the accounts of expenditure from the revenue of the Corporation, expenditure on account of loan works and expenditure incurred out of special funds shall ascertain whether moneys shown 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;
  (b) audit the accounts of debts, deposits 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 statement 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 Corporation, 1[or the Standing Committee], and shall certify and report upon these accounts.
  (4) The Municipal Chief Auditor shall, in consultation with 2*** 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 these reports.
  1. Subs. by Act 67 of 1993, s. 95, for certain words (w.e.f. 1-10-1993).
  2. Certain words omitted by s. 95, ibid. (w.e.f. 1-10-1993).