The Rajasthan Local Fund Audit Rules, 1955State Rules of Rajasthan · 2009
The accounts of the local authorities whose accounts are declared to be subject to audit under section 4 shall be audited by the auditors (Superintendents of Audit, Senior Auditors or Junior Auditors or other officers by whatsoever name or names they are called) of the Local Fund Audit Department, Rajasthan, who are hereby empowered to perform the functions of an auditor under clause (a) of section 3, under the direction and control of the Examiner:
Provided that nothing in this rule shall prevent the Examiner from carrying out an inspection or audit of accounts of any local authority himself at his discretion.