19. Payment of charges for audit- (1) The charges for audit of accounts under this Act shall be paid by the local authority concerned at such rates as may be fixed by the Director with the approval of the Government.
(2) The Government may, by general or special order, exempt a local authority from the liability to pay audit charges under sub-section (1), either wholly or in part.
(3) If the audit charges due under sub-section (1) is not paid within one year from the date of its becoming due, Government may adjust the same from the grant or other sums, if any, payable to such local authority.
(4) Where a local authority does not pay the audit charges within one year from the date of its becoming due and where no grant or other sum is payable by the Government to the local authority, the amount of audit charges may be recovered from the local authority, as if it were arrears of public revenue due on land, under the provisions of the Kerala Revenue Recovery Act, 1968 (15 of 1968), for the time being in force.
20. Power to dispense with detailed audit.- The Director may, when circumstances so warrant, dispense with detailed audit of any account or class of transactions and apply such limited check in relation to such accounts or transactions as he may deem fit.
21. Defalcation or loss in money or stores to be reported by the Executive authority(1) Whenever any defalcation or loss in money or stores of a local authority is discovered the fact shall be promptly reported by the Executive authority to the Director and to the Controlling Authority or the Government, as the case may be, giving in detail the circumstances which led to such defalcation or loss.
Note.- In this sub-section Controlling Authority means the Head of the Department concerned or the officer empowered to countersign the grant-in-aid Bill. (2) On receipt of a report under sub-section (1), the Director shall immediately conduct or cause to be conducted a special audit of the accounts of that local authority: Provided that nothing in this section shall prevent the local authority from taking criminal proceedings against any person suspected of, or involved in, any defalcation or loss of money or stores, where such a course is considered expedient.
22. Act to override other enactments.- If any provision contained in any other law for the time being in force relating to the audit of accounts of a local authority or a local fund included in the Schedule is repugnant to the provisions of this Act, the latter shall prevail and the former be void to the extent of such repugnancy.
23. Laying of audit report.- The Director shall send to the Government annually a consolidated report of the accounts audited by him containing such particulars which he intends to bring to their notice and the Government shall, within a period of three months after the receipt of the same, cause it to be laid before the Legislative Assembly.
24. Protection of action taken in good faith.- No suit, prosecution or other legal proceedings shall lie against the Director or any officer acting under the provisions of this Act for anything which is, in good faith, done or intended to be done under this Act or the rules made thereunder.
25. Bar of jurisdiction of civil courts.-Save as otherwise provided in sub-section (3) of section 16, no civil Court shall have jurisdiction to entertain any suit or proceedings in respect of any action taken or to be taken by the Government or the Director or any officer in pursuance of any power conferred by or under this Act.
26. Special provision for pending audit.- A audit of accounts pending at the commencement of this Act in respect of any local authority or local fund included in the Schedule shall, notwithstanding anything contained in this Act, be continued and completed by the Director, within such time as may be prescribed, in the same manner in which such accounts were being audited by him, as if this act had not been enacted.