Section 35(4)(a) in Gujarat Public Trusts Act, 2011
(a)the Charity Commissioner may direct a special audit of the accounts of any public trust to be undertaken by the Examiner, Local Fund Audit under the Gujarat Local Fund Audit Act, 1963,(XLIX of 1963.) whenever in his opinion such special audit is necessary. The Charity Commissioner may direct the payment of such fees as may be prescribed for such special audit; and