The West Bengal Municipal (Internal Audit) Rules, 1997
In order to ensure a more effective and responsive financial management in the Municipalities it has been decided to provide required assistance to the Municipalities by way of framing of the West Bengal Municipal (Internal Audit) Rules, 1997 under the West Bengal Municipal Act, 1993, in order to ensure conduct of internal audit of Municipal Funds annually by the Chartered Accountant/ Chartered Accountant Firms/Auditors.
For assisting the Municipalities in preparation of accounts of Municipal Funds and conduct of internal audit under the said rules necessary guidelines has been issued, and Auditors under the control of the Director of Co-operative Audit have been deputed for the purpose.