Panchayat:Repo18/Law Manual Page0621
S.R.O. No. 841/97.- In exercise of the powers conferred by Sections 188 and 215 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) read with sub-sections (1) and clause (xxxvi) of subsection (2) of Section 254, thereof, the Government of Kerala hereby make the following rules, namely:
1. Short title and commencement.-(1) These rules may be called the Kerala Panchayat Raj (Manner of Inspection and Audit System) Rules, 1997.
(2) They shall be deemed to have come into force with effect from the 1st day of April, 1997.
2. Definitions.- (1) In these rules, unless the context otherwise requires,
- (i) “Act” means the Kerala Panchayat Raj Act, 1994 (13 of 1994);
- (ii) “Auditor" means the Auditor referred to in sub-section (3) of Section 215 of the Kerala Panchayat Raj Act, 1994 and “Audit” means the audit conducted by the Auditor under sub-section (4) of the said section;
- (iii) “Local Fund Audit Director" means the Local Fund Audit Director appointed by the Government under Section 3 of the Kerala Local Fund Audit Act, 1994 (14 of 1994);
- (iv) “Detailed annual audit” means the audit of all money transactions, accounts and all matters connected therewith of a Panchayat, for a financial year or the period of more than a financial year;
- (v) "Inspection" means the inspection conducted by the Officer authorised by the Government under Section 188 and it includes the performance audit conducted by the Officer authorised by the Government in this behalf or by the system under such Officer; -
- (vi) “Performance Audit" means the Inspection on the administration intended to evaluate whether the developmental and social welfare functions vested in a Panchayat and the financial and controlling powers entrusted to that Panchayat are being executed and utilised effectively and efficiently in accordance with the Acts, rules and directions and giving of timely directions to rectify the defects, if any, and includes the scrutiny of the accounts, records, proceedings, and the assessment, demand and collection of tax and public works of the Panchayat or of an institution under the administrative control of the Panchayat and the pointing out of defects, if any, the giving of directions to comply with the procedures in accordance with law;
- (vii) "Special Audit” means the detailed audit arranged on special direction or with special intention regarding the money transactions for a specific period for a special purpose or purposes and includes the 're-audit' of the accounts for a period previously audited;
- (viii) "Section" means a section of the Act.