Section 6: Audit af accounts of stock and stores and verification of cash balance
The Kerala Local Fund Audit Act, 1994 (Act 14 of 1994)State Act of Kerala · Act 14 of 1994
(1) The auditor shali have authority to audit and report on the accounts of stores and stock kept by a loca! authority specified in the Schedule,
(2) The Director may, with the sanction of Government, seek the services of any tcchnical 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 shali have authority to make surprise inspection of the stock and stores kept by a local authority specified in the Schedule.
(4) The Director shail have authority to verify the cash balance of the fund at the time of audit and inspection.
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