(1) While auditing the accounts of a local authority, if the auditor detects any serious irregularity or need explanation of the Principal Officer of the Local Authority in any matter, he will issue a requisition to this effect in Form L.F.A. 47. The point on which and the place where (whether the place where the audit is being conducted or other than that) the explanation is required shall be clearly mentioned by the auditor in such requisition.
(2) Every requisition shall be signed legibly with date by the issuing auditor.
(3) The requisition issued under sub-rule (1) shall invariably be served through a special messenger. The messenger shall deliver the requisition to the Principal Officer or at the point where the letters addressed to the Principal Officer of Local Authority are received and shall obtain dated signature of the official receiving the letter on Peon Book maintained in Form L.F.A. 115.
It will be deemed that the requisition has been received by the Principal Officer on the date of its receipt in his Office.
(4) A copy of each requisition mentioned in sub-rules (1) and (2) shall be placed on the concerning file by the auditor.
(5) On receipt of a requisition from the auditor under sub-rule (1), the Principal Officer or any other officer authorised by him in this behalf in writing shall comply with it within three days. The requisition issued by an auditor shall have the force of summons of a court and the Principal Officer himself or a person authorised by him in this behalf is bound to be present at the specified time and place to explain the points raised during audit.
(6) Every requisition issued under sub-rule (1) shall be complied with by the Principal Officer or by the officer authorised by him in this behalf within the time specified therein. Where it is not possible to comply with the requisition within the specified time due to certain unavoidable circumstances the Principal Officer or any other officer duly authorised in writing, in this behalf shall intimate the position in writing to the auditor or the officer issuing the requisition, before the specified date/time indicating clearly the extent of further time required for the compliance of the requisition which must be before the date of conclusion of audit.
(7) On completion on audit, the auditor shall furnish a certificate in Form L.F.A. 114 to the Principal Officer or the authorised officer to the effect that the records and the information called for in the requisition issued under sub-rule (1) have been produced for audit within the specified time and the compliance of requisition has been made. The Principal Officer or the officer authorised by him shall maintain a register in Form L.F.A. 124 mentioning therein the compliance of each requisition, production or records and information provided for audit. This Register will be put up in audit and inspection on demand.