Section 172(4) in Haryana Municipal Corporation Act, 1994
(4)If the Examiner, Local Fund Accounts, Haryana considers it desirable, that the whole or any Part of the audit applied to any accounts which he is required to audit, may be conducted in the offices in which those accounts originate, he may require those accounts together with all books and documents having relation thereto, and at all convenient times make available to the officers for inspection.