The Meghalaya Local Fund (Audit) Act, 2021 (Act No. 5 of 2021)
Section 6. Audit of accounts of stock/ stores and verification of cash balance.
(1) The Auditor shall have authority to Audit and report on the accounts of stores/stock kept by a Local Authority as specified in the Schedule.
(2) An Officer not below the rank of a Deputy Director shall have authority to make surprise inspection of the stock/stores kept by a Local Authority as specified in the Schedule.
(3) The Director shall have authority to verify the cash balance of the fund at the time of audit and inspection.
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