Amendment status not verified — confirm the current text below against the official source.
(1) The auditor shall have authority to audit and report on the accounts of stores and stock kept by a local authority specified in the Schedule. (2) The Director may, with the sanction of Government, seek the services of any technical expert for the purpose referred in sub-section (1) if, in his opinion, it is necessary to do so. (3) An officer not below the rank of a Deputy Director shall have authority to make surprise inspection of the stock and stores kept by a local authority specified in the Schedule. (4) The Director shall have authority to verify the cash balance of the fund at the time of audit and inspection.