The Kerala Local Fund Audit Act, 1994 (Act 14 of 1994)
kerala · 1994
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1The Kerala Local Fund Audit Act, 1994 establishes the name and effective date of the legislation.
- S. 2Definitions —In this Act, unless the context
- S. 3Section 3 appoints a Director for local fund audits and other officers to assist, with the Director having control over them.
- S. 4—
- S. 5Power of audit of accounts of certain authorities, bodies, institutions or funds
- S. 6Audit af accounts of stock and stores and verification of cash balance
- S. 7Manner in which audit ts ta be conducted
- S. 8Auditor to be deemed to be public servant
- S. 10Section 10 mandates the completion of local fund audits within six months and grants auditors the power to request necessary documents and personnel for the audit.
- S. 1113, -Audit reports to be sent to certain officers and bodies as Government Riay direct
- S. 12Penalty for disobeying requisition under section 1}
- S. 13Audit reports to be sent to certain officers and bedies as Government may direct
- S. 14Section 14 mandates the auditor to detail legal violations, negligence, misappropriation, unrecorded funds, and other improprieties in the audit report.
- S. 15Procedure to be followed after getting the report af the Director under sections
- S. 16Auditor to surcharge illegal payments and loss caused by negligence or misconduct
- S. 17The Director has power to oversee auditors and may condone certain local fund payments if no negligence occurred.
- S. 18‘Delegation of powers and functions
- S. 19Payment of charges for audit
- S. 20The Director can waive detailed audits for specific accounts or transactions and conduct limited checks instead.
- S. 21Defalcahon or loss in money or stores to be reported by the Execunve autherety
- S. 22Act to override ather enactments, 23, Laying of audit report
- S. 23Section 23 mandates the Director to submit an annual consolidated audit report to the Government, which must be presented to the Legislative Assembly within three months.
- S. 24Section 24 protects the Director and officers from legal actions for actions taken in good faith under the Act.
- S. 25Section 25 prevents civil courts from having jurisdiction over suits against actions taken under the Kerala Local Fund Audit Act.
- S. 26ai
- S. 27Section 27 allows only the Director or authorized officers to file complaints for offenses under the Kerala Local Fund Audit Act.
- S. 28Power of Government to make rules
- S. 29The section grants the government power to issue orders to resolve difficulties in implementing the Act, but only within two years of its commencement.
- S. 30Savings
- S. 40—
- S. 43—
- S. 48—
- S. 50al
- S. 52Section 52 lists various welfare funds and councils affiliated with the State Library Council in Kerala.
- S. 1994(2) It extends to the whole of the State