6. Procedure of audit

  1. Except in cases where the director, or the officers authorised by him, in consultation with the Head of Office of the local authority, decides otherwise, the auditor shall, for the purpose of conducting audit, attend the office of the local authority during office hours.
  2. The local authority shall make suitable arrangement to enable the auditor to conduct the audit.
  3. The auditor shall not remove any book, voucher or document from the office of the local authority whose accounts are being audited by him.

    Provided that if, in case of fraud or for other genuine reason, he considers it necessary to kept any book, voucher or other document in his possession, he may remove it after giving a receipt thereof and shall forthwith report the matter to his Controlling authority.