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In exercise of the powers conferred by the section 28 of the Kerala Local Fund Audit Act, 1994 (14 of 1994) the Government of Kerala hereby make the following Rules, namely:-


1. Short title and commencement.- (1) These rules may be called the Kerala Local Fund Audit Rules, 1996. (2) They shall come into force at once.

2. Definitions.- In these Rules, unless the context otherwise requires,-

(a) 'Act means the Kerala Local Fund Audit Act, 1994;

(b) 'Form' means the form appended to these rules;

(c) 'Local audit' means audit conducted at the office of any institution in the schedule as per the approved programmes of auditors;

(d) 'Report' means report sent under section 13 of the Act and includes report sent by the auditor on Conduct of special or test audit of accounts any institution for a specified period, included in the Schedule;

(e) 'Section' means a section of the Act;

(f) Words and expressions used but not defined in these rules shall have the meaning assigned to them in the Act.

3. Audit of Accounts.- The accounts of a local authorities whose accounts are subject to audit under Sections 4 and 5 and the schedule to the Act shall be audited by auditors of the Kerala Local Fund Audit Department, who are empowered to perform the functions of an auditor under clause (a) of section 2 of the Act, under the direction and control of the Director of Local Fund Audit: Provided that nothing in this rule shall prevent the Director from carrying out himself an inspection or audit of accounts of any local authority included in the Schedule at his discretion.

4. Audit of accounts of stock and store and verification of cash balance.- The auditor shall have authority to audit and report on the accounts of stock and stores relating to public works, plant and machinery, money value, forms etc. kept by the local authorities specified in the schedule, by virtue of powers conferred under section 6 of the Act. At the commencement of, or during, the audit, or at the time of inspection, the auditor shall verify the cash balances including the unspent balance of permanent or other advances and the securities held by the local authority specified in the schedule.

5. Notice of commencement of audit.-Notice of audit under sub-section (3) of section 11 of the Act, shall be given in Form I or I (A), as the case may be at least fourteen days in advance.

6. Procedure of audit- (1) Except in cases where the director, or the officers authorised by him, in consultation with the Head of Office of the local authority, decides otherwise, the auditor shall, for the purpose of conducting audit, attend the office of the local authority during office hours.

(2) The local authority shall make suitable arrangement to enable the auditor to conduct the audit.

Book.png This page is Accepted in Panchayath Wiki Project. updated on: 29/ 05/ 2019 by: BibinVB

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