118. (1) The said sinking funds shall be subject to annual examination by the ¹[Auditor-General], who shall ascertain whether the cash and the current value of the securities at credit of such funds 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. The ²[Auditor-General] may take into consideration any excess accumulation in any one sinking fund towards any deficiency in any other sinking fund. (2) The Kartripakkha shall forthwith pay into any sinking fund any amount which the ³[Auditor-General] may certify to be deficient, unless the Government specially sanction a gradual readjustment.