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The Chittagong City Corporation Ordinance, 1982

( Ordinance NO. XXXV OF 1982 )

Chapter I


62. (1) The accounts of the Corporation shall be audited every year by the Comptroller and Auditor General of Bangladesh (hereinafter in this section referred to as the Auditor General) in such manner as he deems fit.
(2) For the purpose of an audit under sub section (1), the Auditor-General or any person authorised by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores and other property of the Corporation and may examine the Mayor, 1[* * *] any Commissioner, the Chief Executive Officer or any other officer or employee of the Corporation.
(3) On the completion of the audit, the Auditor General shall submit to the Government an audit report, which shall, among other things, mention-
(a) cases of embezzlement;
(b) cases of loss, waste or misappropriation of the Corporation Fund;
(c) cases of other irregularities in the maintenance of accounts; and
(d) the names of the persons who, in his opinion, are directly or indirectly responsible for such embezzlement, loss, waste, misappropriation or irregularities.
(4) The Auditor General shall send to the Corporation a copy of the audit report submitted by him to the Government under sub section (3).
(5) The Corporation shall forthwith remedy any defects or irregularities that may be pointed out by the Auditor General and shall report to the Government the action taken by it.
(6) The Corporation shall publish the audit report with its replies to each item thereof within three months of the receipt by it of the copy thereof and shall make the same available for sale to the public.

  • 1
    The words and comma “the Deputy Mayor,” were omitted by section 29 of the Chittagong City Corporation (Amendment) Act, 1993 (Act No. VII of 1993).
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