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CHAPTER XI ACCOUNTS AND AUDIT · Scrutiny and audit of accounts

Section 206: Report by the Municipal Chief Auditor

The Delhi Municipal Corporation Act, 1957

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 15 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

(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 1[2[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 1[2[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 1[2[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 1[2[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.

(5) The Commissioner shall also forward without delay to the 3*** 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.

Footnotes in the official text

  1. 1.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
  2. 2.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
  3. 3.The word “Central” omitted by Act 67 of 1993, s. 93 (w.e.f. 1-10-1993).