(1) As per provision of sub sub-section (2) of section 6 of the Act, the auditor shall issue intimation, letter to the principal officer of the Local Authority for commencement of audit whose accounts are to be audited in Form L.F.A. 50.
(2) The audit of the accounts of the Local Authorities situate at the district headquarters shall be conducted in their Main office. Audit parties shall visit such other places also where the offices of the State Universities or other major Local Authorities are situate and the audit of such Local Authorities shall also be conducted in their main offices unless otherwise ordered by the Director.
Such places will be visited by the audit party only once in a year and all the accounts of the Local Authorities situate at one place will be audited by the audit party at the time of its visit.
(3) The audit of the accounts other that those mentioned in sub-rule (2) shall be conducted in the camp office of the audit party. The audit of the account of such Local Authorities, the records of which have not been made available for audit at the places visited by the audit parties shall also be conducted on the date fixed in the camp office of the audit party. Second visit to place already visited during the year by the audit party shall not normally be permitted.
(4) The concurrent audit of each account shall be conducted at the headquarter of the Local Authority. On the request of the Principal Officer of the local authority the officer supervising the concurrent audit may after due consideration of the circumstances permit audit parties to visit branch offices, regional offices, divisional offices or headquarters of other units for auditing the accounts records maintained at such officers or units. (5) That Assistant Director of the Region, Assistant Director/Deputy Director-in-charge of concurrent audit may relax the provisions of sub-rules (2) and (3) under the following circumstances—
(a) on the written request of the Principal Officer under special circumstances;
(b) in case of apprehension of conditions unsafe for the custody of records or auditors at a particular place or at a particular office;
(c) under orders of the Government or the Director, Provided that an information of such relaxation shall be given to the Director along with full justification thereof.
(d) the Principal Officer of the Local Authority shall make arrangement for production of records for audit in main office/branch office/headquarter of different unit of the local authority, as given, in Appendix-1. In case an audit is conducted at any other place under sub-rules (4) and (5), the Principal Officer shall be responsible for the safe custody and transit of records from and to the main office and for their safe custody at the place of audit.