Section 11(1) in The West Bengal Schools (Control of Expenditure) Act, 2005
(1)The State Government may, if it considers necessary so to do, by general or special order, authorize the Director or any other officer not below the rank of a Sub-Inspector of schools in this behalf to -(a)inspect any school, its buildings, laboratories, libraries, records and equipments;(b)make an enquiry into any financial irregularities by any school;(c)make an enquiry into the income, expenditure, properties, assets and liabilities of any school.
