Section 11(3) in Kerala Local Fund Audit Rules, 1996
(3)The auditor shall as far as practicable, issue separate objection statements for each department of The local authority/local fund so that the department concerned can proceed to take action as soon as objection statement is received:Provided that the procedure in sub-rules (1) and (2) above shall be relaxed in The case of Municipalities, Panchayats and other local bodies where only local audit is conducted
