THE DELHI MUNICIPAL CORPORATION ACT, 1957 (Modified as on 5th December, 2018) · ACCOUNTS AND AUDIT — Scrutiny and audit of accounts
Section 207 — Special audit at the direction of the Central Government
(1)The 2*** Government may at any time appoint an auditor for the purpose of making a special audit 3[of the General Account] of the Municipal Fund and of reporting thereon to the 2*** Government and the costs of such audit as determined by the 2*** Government shall be chargeable to the Municipal Fund.
(2)An auditor so appointed may exercise any power which the Municipal Chief Auditor may exercise.