Section 87(1) in The Delhi Agricultural Produce Marketing (Regulation) Act, 1998
(1)The account of the Board and the marketing committee shall be audited by a person or persons authorised by the Director.Explanation. - The audit for any year under sub-section (1) shall include-(a)examination and verification of cash balance and other securities;(b)valuation of the Assets and Liabilities;(c)investigations into and verification of the circumstances and reasons for the variation between the budget estimates and actual expenditure;(d)audit of the work accounts;(e)physical verification of stores and stocks.
