Section 77 ·

(1) The accounts of the Corporation shall be audited from time to time by such auditors are appointed for audit of State Government Accounts. (2) The Chief Executive Officer shall submit accounts to auditors as required by them: Provided that the Chief Executive Officer shall not be bound to submit accounts of expenditure in connection with any anticorruption work but shall, if so required by the auditors, furnish certificate under his signature of all such expenditure. (3) The auditors so appointed may,- (a) by written summons, require the production before them or before any officer subordinate to them of any document which they may consider necessary for the proper conduct of audit; (b) by written summons, require any person accountable for, or having the custody or control of, any such document to appear in person before them or before any officer subordinate to them; and (c) require any person so appearing before them or before any officer subordinate to them to make or sign a declaration with respect to such document or to answer any question or prepare and submit any statement. (4) The provisions of sub-section (3) shall not apply to the accounts of expenditure incurred in connection with any anticorruption work. Power of the Finance Officer to call for vouchers, etc. Appointment of Auditors. (Part III .- Finance. Chapter VII. The Municipal Fund, Budget, Loans, Accounts and Audit. Sections 78-80.) Report and information to be furnished by auditors.