Section 28(2) in The Kerala Local Fund Audit Act, 1994
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely-(a)the manner and the form in which the accounts of a local authority whose accounts are subject to audit under this Act, shall be kept and presented:(b)the powers and duties of auditors and procedure to be followed by them for conducting an audit and period at which such audit may be conducted;(c)the manner in which the matters required to be published under this Act shall be published; and(d)all other matters, which may be or are required to be prescribed. (3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of any thing previously done under that rule.
