Annual examination of sinking funds —(1)" The Accountant Goneral, :

(1) The Accountant General, Kerala, shall examine the said sinking funds every year and ascertain whether the cash and current value of the securities at credit of such fund are actually equal to the amount which would have accumulated, had investments been regularly made and had the rate of interest as originally estimated been obtained therefrom. (2) The Board shall forthwith pay into any sinking fund any amount which the Accountant General may certify to be the deficiency therein after examination as aforesaid, unless the Government specially sanction a gradual readjustment.