Panchayat:Repo18/vol1-page0975

                (b) hold the defects or irregularities pointed out in the report and specify whether the amounts involved in Such defects or irregularities should be charged/surcharged and if so, against whom.

(3) If no such rectification reports are received from the Executive authority within two months of receipt of the audit report, the auditor shall send a 'Further report' on expiry of the two months in the manner of further remarks and shall state in his report

                (i) whether the defects or irregularities can be regularised by any method;

                (ii) whether they can be condoned by any authority, if not admitted of being regularised;

                (iii) whether the amounts to which defects or irregularities relate, should be charged/ surcharged, and if so against whom. In the case of charge/surcharge mentioned in sub-rule (b) and item (iii) of sub-rule (c) chargessurcharge proposals as contemplated in rule 24 of these rules shall be forwarded to the Director for further action.

24. Payment of charges for audit.- (1) Charges for audit of accounts mentioned in subsection (1) of Section 19 of the Act payable by all local authorities included in the schedule shall be 1% of the annual income, excluding debt head accounts and sums borrowed from Government and other financing institutions. (2) The Collection of revenue by way of audit charges shall be a responsibility vested with the Local Fund Audit Department. For prompt and correct recording of the Demand and collection of charges for audit from various institutions, necessary departmental instructions shall be issued from time to time. (3) In order to adjust the charges for audit from the grants or other sums payable to local authority by Government under sub-section (3) of Section 19 of the Act, details of amount due by way of audit charges from such local bodies shall be reported to the Government when proposals for grants or other sums due to the local bodies are recommended by Director, and as when required by Government.

25. Laying of Audit Report.- The Director shall, not later than 30th September every year, send to the Government a consolidated report of the accounts audited by him during the previous financial year, containing such particular which be intends to bring to the notice of the Government.

FORMI
(For use in Local Audit)
Audit Notice See rule 5

No.................. Office of the.....................................


Station.............................................


Dated the............................... day of ...................19



From


...................

........................


Το


.......................

............................


Sir/Madam,


The audit batch led by Shri/Smt................................................................................... of this Office will take up the audit of the accounts of..................................................... for the year undersections 4 and 5 of the Kerala Local Fund Audit Act, 1994, on the.............................................. day of................... 20.......... It is requested that the audit party may be afforded the necessary facilities in carrying out their work.

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