- The sinking fund established for the liquidation of any loan shall be subject to annual examination by the Accountant-General, Orissa who shall ascertain whether the cash and the current value of the securities at the credit of the fund are actually, equal to the amount which would have been accumulated had investments been regularly made and had the rate of interest as originally estimated been obtained thereon and the Board shall pay forthwith into the sinking fund any amount which the Accountant-General may certify to be deficient.
