Section 165 ·

Power of auditor to make queries etc. and call for returns etc .- (1) The auditor may make such queries and observations in relation to and 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 auditor. (3) The powers of the auditor with regard to the disapproval of, and the procedure with regard to the settlement of objections to the expenditure from the revenues of the Corporation shall be such as may be prescribed in consultation with the auditor. (4) If the 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 those accounts originate, he may require that those accounts together with all books and documents having relation thereto shall at all convenient times be made available to the said officers for inspection. (5) The auditor shall have the 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. (6) The audit agency shall have authority to frame standing orders and to give directions on all matters relating to audit, and particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections. CHAPTER-XII WATER SUPPLY, DRAINAGE AND SEWAGE DISPOSAL