Section 23(7) in The U.P. Avas Evam Vikas Parishad (Raising of Loans) Rules 1972
(7)The Accountant General, U.P. shall send his report to the Board in the following form as early as possible after the annual examination has been completed and in any case within two months after the date of examination:"Certified that the cash and value of the securities belonging to the following sinking funds are actually equal to the amount which should be at the credit of such funds."
