The term “annual” as applied to the mandatory function of audit as provided by this act¹ is hereby defined as for the fiscal period terminating as of June 30th of the fiscal year immediately preceding the fiscal year in which the one-tenth mill levy proceeds is appropriated; but if, during the fiscal year current there arises occasion sufficiently necessary to examine the current accounts of a county office or department to which another person succeeds for any reason and there be request or emergency to determine the condition of accounts newly coming into his custody, it shall be lawful for the State Auditor and Inspector, to make audit and report thereof, provided regular audit of the preceding fiscal year or years be not neglected to do so. Likewise, on demand by any inquisitorial body or officer such as the District Attorney or Attorney General, audit and report of accounts current may be made.