Amendment status not verified — confirm the current text below against the official source.
Completion of audit of accounis——The audit of the accounts prepared and presented for audit under section 9 shall be completed by the auditor within six months of the date of its presentation for audit, failing which the officer responsible for the audit shall be liable to be proceeded against under the provisions of the Kerala Civil Services (Classification, Control and Appeal) Rules, 1960. ll. Power of auditor to require production of accounts and attendance of persons.— (1) For the purpose of an audit under this Act, an auditor may,— (a) require in writing, the production at the place of audit, such vouchers, statements, returns, correspondences, notes or any other -documents the perusal or examination of which he believes to be necessary for the elucidation of the accounts; (b) require in writing, any employee of the local authority account- able for or having the custody or control of such vouchers, statements, returns, correspondences, notes or other documents or any person having directly or indirectly, any share or interest in any contract with or under the local authority to appear in person before him at the head office of that local authority or at the place of audit and answer any question and require any person so appearing to make and sign a declaration with respect to such document or to prepare and furnish any statement relating thereto; and (c) in the event of any explanation being required from any officer or member of.a local authority, in writing, invite such person and shall in writing, specify the points on which his explanation is required. (2) The auditor may, in any requisition made under sub-section (1), fix a reasonable period of not less than three days within which the said requisition shall be complied with. (3) The auditor shall give notice in writing to the Executive authority of the institution concerned at least two weeks before the date on which he proposes to commence the audit: 6 Provided that the auditor may, for special reasons to be recorded in writing, give shorter notice than two weeks or commence a special or detailed auclit without noticc, on the order of the Director, (4) The auditor shall, in suitable cases, and if so required by Govern- ment, give public notice of the date and time of audit by publication in the notice hoard of the local authority to be audited and also in a newspaper in the local language having wide circulation in the area where it is situated and shall consider the objections, if any, made in writing by any person.