Section 6 in The Kerala Local Fund Audit Act, 1994
6. Audit of accounts of stock and stores and verification of cash balance.
(1)The auditor shall have authority to audit and report on the accounts of stores and stock kept by a local authority in the Schedule.(2)The Director may, with the sanction of Government , seek the services of any, technical expert for the purpose referred in sub- section (1) if, in his opinion , it is necessary to do so.(3)An officer not below the rank of a Deputy Director shall have authority to make surprise inspection of the stock and stores kept by a local authority specified in the Schedule.(4)The Director shall have authority to verify the cash balance of the fund at the time of audit and inspection.
