Section 15: Verification of cash balances, etc, in audit
The Rajasthan Local Fund Audit Rules, 1955State Rules of Rajasthan · 1954
At the commencement of or during the audit, the auditor shall verify the cash balances including the unspent balances of permanent and other advances and the securities held by the local authority and the stock of postage and court fee stamps and printed forms kept for issue of receipts for payment received.