Section 6. Audit of accounts of stock/ stores and verification of cash balance

(1) The Auditor shall have authority to Audit and report on the accounts of stores/stock kept by a Local Authority as specified in the Schedule.

(2) An Officer not below the rank of a Deputy Director shall have authority to make surprise inspection of the stock/stores kept by a Local Authority as specified in the Schedule.

(3) The Director shall have authority to verify the cash balance of the fund at the time of audit and inspection.