Power of Examiner, Local Fund Accounts, Punjab to make queries, etc. and call for returns, etc.

180. Power of Examiner, Local Fund Accounts, Punjab to make queries, etc. and call for returns, etc. - (1) The Examiner, Local Fund Accounts, Punjab, may make such queries and observations in relation to and of the accounts of the Corporation which he is required to audit and call for such vouchers, statements, returns and explanations in relation to such accounts, as he may think fit. (2) Every such query or observation as aforesaid shall be promptly taken into consideration by the officer or authority to whom it may be addressed and returned without delay with the necessary vouchers, documents or explanations to the Examiner, Local Fund Accounts, Punjab. (3) The powers of the Examiner, Local Funds Accounts, Punjab, with regard to the disapproval of, and the procedure with regard to the settlement of objections to the expenditure from the revenues of the Corporation shall be such as may be prescribed in consultation with the Examiner, Local Fund Accounts, Punjab and the Corporation. (4) If the Examiner, Local Fund Accounts, Punjab, considers it desirable that the whole or any part of the audit applied to any accounts which he is required to audit shall be conducted in the offices in which those accounts originate he may require that those accounts, together with all books and documents having relation thereto, shall at all convenient times be made available in the said offices for inspection. (5) The Examiner, Local Fund Accounts, Punjab, shall have the power to require that any books or other documents relating to the accounts he is required to audit shall be sent for inspection by him: Provided that if the documents are confidential he shall be responsible for preventing disclosure of their contents. (6) The examiner, Local Fund Accounts, Punjab, shall have authority to frame standing orders and to give directions on all matters relating to audit, and particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections.