4. Audit of accounts of stock and store and verification of cash balance.
- The auditor shall have authority to audit and report on the accounts of stock and stores relating to public work plant and machinery, money value, forms etc. kept by the local authorities specified in the schedule, by virtue of powers conferred under, section 6 of the Act. At the commencement of, or during, the audit, or at the time of inspection, the auditor shall verify the cash balances including the unspent balance of permanent or other advances and the securities held by the local authority specified in the schedule.
