16. Control and inspection of works and accounts

The Government shall make such provisions as they may deem necessary -

  1. for ascertaining and securing that the money borrowed is duly applied to the purpose for which it has been borrowed, and that the unexpended balance of the loan is not employed otherwise than in accordance with these rules.
  2. Where the loan is taken for any of the purposes specified in clauses (i), (ii), (iii),or (iv) of sub-section (1) of S. 3 of the Act for the proper inspection of the work to be carried out:

Provided that every such work and the accounts connected therewith shall be open at all times to the inspection of-

  1. the officers of the Engineering Departments of the Government not below the rank of an Executive Engineer exercising jurisdiction over the area in which the work is executed;
  2. any person who may be authorised to inspect the accounts of the local authority,and
  3. any other person specially authorised by the Government in this behalf.