Section 23(1) in The U.P. Avas Evam Vikas Parishad (Raising of Loans) Rules 1972
(1)All sinking funds established or maintained under the Act shall be subject to annual examination by the Accountant General, U.P. who shall ascertain whether the cash and the value of the securities belonging thereto are actually equal to the amount which should be at the credit of such funds and investments been regularly made and had the rate of interest as originally estimated been obtained therefrom.
