It is the duty of the LAO is to conduct locally the internal check of the accounts, i.e., ledgers, returns, stock and due sheets, and/or such other records connected with the receipt and issue of stores, required to be prepared and maintained by the various Army supply and store depots and unit/formations as may be prescribed for the purpose in the various books of Regulations and other Government orders issued from time to time for each class of depot or unit/formation