Section 206 of The Delhi Municipal Corporation Act, 1957 in hindi
- (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 1[2[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.
Summary
- This provision details the reporting duties of the Municipal Chief Auditor to the Standing Committee and the Corporation.
- It requires the auditor to immediately report any material impropriety or irregularity found in the municipal accounts.
- It mandates the Standing Committee to present the auditor's reports to the Corporation along with a statement of the actions the committee has taken.
- It dictates that a complete annual audit report for the previous year must be delivered to the Standing Committee early in the new year.
- It requires the Commissioner to print and distribute the annual report to all councillors, aldermen, and the Government.
Practical examples
FAQ
1. What must the auditor do if they find a financial mistake under Section 206 of The Delhi Municipal Corporation Act, 1957?
Section 206 of the Act requires the Municipal Chief Auditor to report any material impropriety or irregularity in expenditure or revenue recovery to the Standing Committee.
2. How does the main body of the Corporation find out about audit issues under Section 206 of the municipal law?
Under Section 206 of the Act, the Standing Committee must lay every report from the Chief Auditor before the Corporation, along with details of what orders the committee has passed regarding those issues.
3. Who gets copies of the annual audit report according to Section 206 of the Act?
Section 206 of The Delhi Municipal Corporation Act, 1957 states the Commissioner must print and forward the annual report to each councillor, alderman, and the Government.
Test yourself
Q1.According to Section 206, what is the Standing Committee required to do with the reports it receives from the Municipal Chief Auditor?
Q2.Under Section 206, when must the Municipal Chief Auditor deliver the report of the entire municipal accounts for the previous year?
Q3.What specific type of financial issue must the Municipal Chief Auditor report to the Standing Committee under Section 206?
Q4.What must the Commissioner include when forwarding copies of the annual audit report to the Government under Section 206?