4. Audit of accounts of stock and store and verification of cash balance

The auditor shall have authority to audit and report on the accounts ol stock and stores relating to public works, plant and machinery, money value, forms etc. kept by the local authorities specified in the schedule, by virtue ol powers conferred under section 6 of the Act. At the commencement of, or during, the audit, or at the time of inspection, the auditor shall verify the cash balances including the unspent balance of permanent or other advances and the securities held by the local authority specified in the schedule.