Production of documents and attendance of persons for audit

(1) for the purpose of any audit under this Act an auditor may – (a) require the Chief Executive Officer concerned in writing the production, at the head office of the local authority or other authority of such receipts, vouchers, statements, returns, correspondence, notes or any other documents in relation to the accounts as he may think fit; (b) require in writing— (i) any salaried employee of the local authority or other authority accountable for or having the custody or control of such receipts, vouchers, statements, returns, correspondence, notes or other documents; or (ii) any person having directly or indirectly by himself or his partner any share or interest in any contract with or under the local authority, or other authority to appear in person or by an authorised agent before him at the head office of the said authority and answer any question or sign a declaration with respect thereto; (c) in the event of an explanation being required from the Chief Executive Officer, invite such officer in writing specifying the points on which his explanation is required to meet him at the head office of such officer; or (d) exercise such other powers as may be prescribed. (2) The auditor may fix a reasonable period of not less than three days for the purpose of compliance of the provisions of sub-section (1). (3) The auditor shall give the local authority or other authority not less than one week notice in writing of the date on which he proposes to commence the audit: Provided that for special reasons to be recorded in writing the auditor may give a shorter notice than a week or commence a special or detailed audit on the authority of the Government or the Director without such notice.

1. (a) require the Chief Executive Officer concerned in writing the production, at the head office of the local authority or other authority of such receipts, vouchers, statements, returns, correspondence, notes or any other documents in relation to the accounts as he may think fit;
2. (b) require in writing—
   • (i) any salaried employee of the local authority or other authority accountable for or having the custody or control of such receipts, vouchers, statements, returns, correspondence, notes or other documents; or
   • (ii) any person having directly or indirectly by himself or his

partner any share or interest in any contract with or under

the local authority, or other authority to appear in person or by an authorised agent before him at the head office of the said authority and answer any question or sign a declaration with respect thereto;

1. (c) in the event of an explanation being required from the Chief Executive Officer, invite such officer in writing specifying the points on which his explanation is required to meet him at the head office of such officer; or
2. (d) exercise such other powers as may be prescribed.

1. (2) The auditor may fix a reasonable period of not less than three days for the purpose of compliance of the provisions of sub-section (1).
2. (3) The auditor shall give the local authority or other authority not less than one week notice in writing of the date on which he proposes to commence the audit: Provided that for special reasons to be recorded in writing the auditor may give a shorter notice than a week or commence a special or detailed audit on the authority of the Government or the Director without such notice.