Section 180(4) in The Punjab Municipal Corporation Act, 1976
(4)If the Examiner, Local Fund Accounts, Punjab, considers it desirable that the whole or any part of the audit applied to any accounts which he is required to audit shall be conducted in the offices in which those accounts originate he may require that those accounts, together with all books and documents having relation thereto, shall at all convenient times be made available in the said offices for inspection.
