Local Fund Audit Department

The Kerala Local Fund Audit Act, 1994

Government Of Kerala
Law (Legislation -A) Department
Notification
Published as Gazette Extraordinary No.446 Dated 11th May 1994
No.1167/Leg.A2/93/Law. Dated, Thiruvananthapuram,11th May,1994.

The following Act of Kerala State Legislature is hereby published for general information. The Bill as passed by the Legislative Assembly received the assent of the Governor on the 6th day of the May,1994.
By order of the Governor,
E.K.Reghuramachandran,
Special Secretary (Law)

The Kerala Local Fund Audit Act,1994
Arrangement of Sections

Section:
1. Short title, extent and commencement.
2. Definitions.
3. Appointment of Director.
4. Audit of accounts.
5. Power of audit of accounts of certain authorities, bodies, institutions, or funds.
6. Audit of accounts of stock and stores and verification of cash balance.
7. Manner in which audit is to be conducted.
8. Auditor to be deemed to be public servant.
9. Liability of local authorities to prepare and present accounts for audit.
10. Completion of audit of accounts.
11. Power of auditor to require production of accounts and attendance of persons.
12. Penalty for disobeying requisition under section 11.
13. Audit reports to be sent to certain officers and bodies as Government may direct.
14. Contents of audit report.
15. Procedure to be followed after getting the report of the Director under section 13.
16. Auditor to surcharge illegal payments and loss caused by negligence or misconduct.
17. Power and duties of the Director.
18. Delegation of powers and functions.
19. Payment of charges for audit.
20. Power to dispense with detailed audit.
21. Defalcation or loss in money or stores to be reported by the Executive authority.
22. Act to override other enactments.23. Laying of audit report.
24. Protection of action taken in good faith.
25. Bar of jurisdiction of civil courts.
26. Special provision for pending audit.
27. Cognizance of offences.
28. Power of Government to make rules.
29. Power to remove difficulties
30. Savings.