- Animal Husbandry Department
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Services / Activities
As per Section 4(1) & 4(2) of the Kerala Local Fund Audit Act 1994 (Act 14 of 1994) the Director of Local Fund Audit is entrusted with the audit of accounts of the Local Self Government Institutions and Local Funds included in the Schedule to the Act. The following institutions are included in the Schedule to the Act.
[See section 3(1), Kerala Local Fund Audit Act 1994 ]
1. All Municipal Corporations
2. All Municipalities
3. Guruvayoor Township
4. All Panchayats5. All Universities
6. The Kerala State Housing Board
7. Kerala Rural Development Board
8. All Development Authorities
9. Temples under the management of Hindu Religious and Charitable Endowments Administration Department.
10. State Institute of languages
11. State Institute of Encyclopaedic Publications
12. Malabar Market Committee
13. Orphanages and Poor Homes
14. The Kerala Sports Council and its District Units and affiliated institutions
15. Kerala State Jawahar Balabhavan and District Balabhavans
16. Harijan Hostels
17. Wakf Board
18. Kerala Lalithakala Academy
19. Kerala Sangeetha Nataka Academy
20. Kerala Sahithya Academy
21. Kerala Kalamandalam
22. Kerala Association for Non-Formal Education and Development (KANFED)
23. The State Institute Of Children's Literature.
24. The State Library Council, District Library Councils and Taluk Library Unions and Libraries affiliated to the State Library Council.
25. The Bharat Sevak Samaj, Kerala Pradesh
26. Bharat Scouts and Guides
27. The T.B. Association of Kerala
28. The Society for Prevention of Cruelty to Animals
29. The Travancore- Cochin Medical Council
30. The Kerala Nurses' and Midwives' Council
31. The Kerala Pharmacy Council
32. The Kerala Dental Council
33. The Kerala State Nirmithi Kendra
34. Kerala Urban Development Finance Corporation
35. The Kerala Health Research and Welfare Society
36. The Kerala Police Welfare and Amenity Fund
37. The Kerala Police Sports Fund
38. The Kerala State Military Benevolent Fund, District Benevolent Funds and the Flag Day Fund of the Rajya Sainik Board.
39. The Scientific Research Funds under the State Committee of Science and Technology.
40. The Kerala Panchayat Association Fund
41. The Kerala Head Load Workers' Welfare Fund
42. The Kerala Khadi Workers' Welfare Fund
43. The Kerala Motor Transports Workers' Welfare Fund
44. The Kerala Coir Workers' Welfare Fund
45. The Kerala Construction Workers' Welfare Fund
46. The Kerala Abkari Worker's Welfare Fund.
47. Toddy Worker's Welfare Fund
48. Labour Welfare Fund
49. Handloom Workers' Welfare Fund
50. Agricultural Workers' Welfare Fund
51. The Kerala Tailoring Workers' Welfare Fund
52. Kerala Cashew Workers' Relief and Welfare Fund.
As per subsection 2 of section 4 and section 5 of Kerala Local Fund Act.1994, new institutions may be included in the schedule of Local Fund Audit Act.1994, through Gazette notification. Accordingly new different institutions were entrusted to this Department for the purpose of audit. The name of institutions entrusted by Government for the purpose of Audit are as detailed below.
Apart from the above institutions, Travancore Devaswom Board, Cochin Devaswom Board (vide Order of the Hon’ble High Court of Kerala) , Guruvayur Devaswom (vide Guruvayoor Devasom Audit Act) , Deposit Accounts of the courts subordinate to the Honourable High Court of Kerala and Amalgamated Fund also come under the audit control of this department.
(i) As per Section 4(1) & 4(2) of the Kerala Local Fund Audit Act 1994 (Act 14 of 1994) the Director of Local Fund Audit is entrusted with the audit of accounts of the Local Self Government Institutions and Local Funds included in the Schedule to the Kerala Local Fund Audit Act 1994.
The Director of Local Fund Audit also functions as the Treasurer of Charitable Endowments of Kerala State. There are 1312 endowments vested with the Treasurer of Charitable Endowments Kerala as on 31.3.2009 within the provisions of the Act.
The power to issue Charge and Surcharge Certificate for the recovery of losses sustained by Local Fund Institutions as disclosed in Audit is vested with the Director of Local Fund Audit vide Section 16 of the Kerala Local Fund Audit Act 1994 and Rule 20 of the Local Fund Audit Rule 1996. As per the rules the executive authority of the Local Bodies has to send a rectification report to the auditor within a period of two months of receipt of the Audit Report.
On receipt of the rectification report, the issuing authority has to issue further remarks within a period of two months and to forward Charge / Surcharge proposals to the Director of Local Fund Audit. In the case where no rectification report has been furnished by the executive authority after the expiry of two months, the report issuing authority will issue a further report and send Charge / Surcharge proposal to the Director of Local Fund Audit.
It is prescribed in Section 16(4) of the Kerala Local Fund Audit Act that every sum certified to be due from any person by the auditor within the Act shall be paid by such person to the Executive Authority within one month after the intimation to the Decision of the Director unless, within that time such person has filed an application before the District Court against the decision under sub-section(3) and such amounts if not paid or such amount as the District court shall declare to be due shall be recoverable under the provisions of the Kerala Revenue Recovery act 1968 for the time being in force as if it were an arrear in revenue due on land.
Director of Local Fund Audit is the authority for verification of pensionary claims in respect of Local Body Employees and employees of Cultural Institutions covered by the Pension Scheme under KSR Part III.The verification and certification of pensionary claims of Municipal employees, Employees of Development Authorities, Corporations, Devaswoms and Hindu Religious & Charitable Endowments Institutions, Universities, Kerala State Housing Board, Kerala Medical Council, State Institute of Languages etc, are also done by the Department. Pension contribution statements of the Panchayat employees are also verified by this Department and forwarded to the Accountant General since the pension is payable from the State Fund. Average emoluments Certificate for pensionary claims is also issued from this Department. Advice sought for by Government on financial administration of the Local Self Government Institutions is being given by this Department.
The system of concurrent audit is in vogue in five Municipal Corporations, nine Municipal Councils, five Universities and institutions like Kerala State Housing Board, Travancore Devaswom Board, Guruvayoor Devaswom Board, Thiruvananthapuram Development Authority, Greater Cochin Development Authority. The Audit of the institutions under the audit control of this Department is conducted annually in Local Audits or at such intervals as decided by the Director of Local Fund Audit.
In some of the concurrent audit institutions ,expenditure and receipts audit have almost been attained current.
The department earns revenue to Government in the form of audit fee from the auditee institutions. Orphanages and other Charitable Institutions receiving grant from the government are exempted from the payment of audit charges vide GO(MS)11/2002/Social Welfare Department dtd.7.5.2002. The District Tourism Promotion Councils are exempted from the payment of audit charge vide GO(Rt)6458/2003/Fin dtd.1.8.2003 whereas the District/Taluk Library Councils are exempted vide Government Lr.No.34912/Estt.D1/Fin dtd.18.06.2002. Government have granted exemption to Kerala Police Welfare and Amenity Fund (Central) from the payment of Audit charges with effect from 2004-2005 vide GO(P)121/2005/Fin dtd.15.3.2005 (SRO No.245/2005), GO(P)327/2005/Fin dtd.16.7.2005 and GO(P)561/2005/Fin dtd.29.12.2005.
Section 19(4) of Kerala Local Fund Audit Act empowers this department to collect the arrears of audit charges if it were not paid within one year from the date of its becoming due and where no grant or of sum is payable by the Government to the local authority by effecting the provisions of Kerala Revenue Recovery Act 1968.
Sub rule (1) of the Rule 21 of the Kerala Panchayat Raj Act (procedure for verification and audit of accounts) Rules 1997 envisages that the executive authority of Grama Panchayats on the decision of the Panchayats should furnish a rectification report to the auditor after rectifying the irregularities and defects observed in the Audit Report with copy to the performance audit officer and government within two months of the date of receipt of final settlement of audit. All the Local Fund Authorities are required to furnish compliance report to the audit within two months.
Accounts & Audit
As per section 9(1) of Kerala Local Fund Audit Act 1994, the authorities of Local Self Government Institutions (LSGIs) are responsible for the submission of the annual accounts for audit within four months of the closing of the financial year; and as per section 10 of the Act, the audit of such accounts should be completed within 6 months of the date of its presentation for audit. The total number of institutions coming under the audit control of this Department is 6236 (including Local Self Government Institutions and Regional / Branch offices of other institutions) and the number of employees directly engaged in the audit process is only 645.
As per Section 11 (3) of the Local Fund Audit Act, the audit of any institution which is under the purview of audit of this Department can be done issuing intimation to the executive authority of the institution concerned atleast two weeks before the date of commencement of audit; provided that the auditor may give short notice than two weeks or commence a special or detailed audit without notice, on the order of the Director. Moreover, the auditor shall conduct the audit annually and at such intervals as may be decided by the Director or may conduct concurrent audit of local authorities as are found necessary vide section 7 of the Act
Government of Kerala, after having accepted the suggestions of Government of India, entrusted the C&AG for providing Technical Guidance & Support to the Director of Local Fund Audit vide GO (P) No : 631/02/Fin Dtd : 17.10.2002. Technical Guidance & Support scheme comprises of audit planning, annual transaction audit of 10% of LSGIs by random selection and supplementary audit of 10% of LSGIs audited by the Director of Local Fund Audit. Government have constituted a monitoring Committee consisting of Principal Secretary (Finance), Senior Deputy Accountant General (LBA), Principal Secretary (LSGD), State Performance Audit Officer and Director of Local Fund Audit for monitoring the progress of implementation of TGS vide GO (Rt) No : 4905/05/Fin Dtd : 29.06.05.
Audit Reports& Consolidated Reports
As soon as practicable after the completion of the audit, but not later than three months thereafter the Auditor shall send to the local authority concerned a report on the accounts audited and examined by him and the copies of the report shall also be sent to such officers and such bodies as the Government may direct or as may be specified under the law governing that local authority (Section 13 , The Kerala Local Fund Audit Act 1994).
Consolidated Audit Report generated by the Head Office based on the Audit reports generated by the sub offices during the previous financial year shall be submitted to the State Government every year by 30th September who shall cause them to be laid before State Assembly( According to section 23 of the Local Fund Audit Act 1994). Consolidated report on the accounts audited by the Department contain such particulars which the department intends to bring to the notice of Government .
According to section 23 of the Local Fund Audit Act 1994 a consolidated audit report of the accounts audited by the Department during the previous financial year containing such particulars which the department intends to bring to the notice of Government is to be forwarded to Government not later than 30th September every year. The draft paras include the following items.
2.Statistical data consolidated during the course of audit.
3.Individual cases involving theft, defalcation, misappropriations, inadequacies in the points of propriety, vagueness of accounts, wasteful and improper expenditure etc.
Paras/ Datas are selected from those audit reports which are issued by the department in an year. Copies of the audit reports are being issued to the concerned Local Authority for obtaining their remarks. Copies of the audit reports are also being send to the concerned head of department and Government for information and further necessary action. Approximately 2000 or more audit reports containing 10,000 or more remarks are being issued by this department in an year. The Local Government Authority has got a chance to give their remarks to the audit paras concerned within two months of the receipt of the report vide section 15 of Kerala Local Fund Audit Act 1994 and as per Rule 23 of the KLFA Rules 1996. Executive Authority or Local Government Authority is legally bound to furnish a reply together with a note on remedial measures taken for clearance of pending audit objections contained in the audit report, audit note or special audit report. Usually 400 or more paras are selected for inclusion in the consolidated audit report every year.
Local Fund Accounts Committee
The committee on Local Fund Accounts is constituted by amending the rules of procedure and conduct of business in the Kerala Legislative Assembly in notification No.27/Legn/21/2002/Leg/18.2.2003. The committee is constituted
1.to examine the Consolidated Appropriation Accounts showing the appropriation of sums granted by the Legislative Assembly for Local Bodies, Autonomous and Semi Autonomous Bodies etc.
2.to examine the statement of accounts showing the income and expenditure of all the institutions included in the schedule under section 3(1) of the Kerala Local Fund Audit Act 1994.
3.to consider the audit report of the Director of Local Funds and accounts of a fund administered by a local authority which, though nor part of a Government Department has been established by or under law or orders of the Government or any other fund which the Government may by notification in the Gazette declare to be a Local Fund.
4.to examine the consolidated report of the accounts audited by the Director of Local Fund Audit which is laid annually before the Legislative Assembly by the Government.
Altogether the Honourable Local Fund Accounts Committee has considered the consolidated reports on the accounts audited by Director of Local Fund Audit for the years of 1998-1999, 1999-2000, 2001-2002, 2002-2003, 2003-2004,2005-2006 and the committee has issued various recommendations for smooth and proper functioning of Local Self Government Institutions and other Institutions as LFAC Committee Reports. Local Fund Accounts Committee has submitted more than 2 dozen reports before the Legislative Assembly during the year under report.
Audit Monitoring Committee
For the timely settlement of audit paras, Government have constituted Audit Monitoring Committee at the District and Statelevel vide GO(Rt) No :2121/07/LSGD Dtd : 04.08.07. The Committees verify the audit paras in detail before submitting Consolidated Audit Report to the Local Fund Accounts Committee.