Section 2 in The Kerala Local Fund Audit Act, 1994
2. Definitions.
- In this Act unless the context otherwise requires,-(a)"auditor" means the Director of Local Fund Audit and includes any other Officer of the Local Fund Audit Department empowered by the Director to perform the functions of an auditor under this Act.(b)"concurrent audit" means continuous audit of accounts of a local authority by auditors specially appointed by the Government by virtue of the powers conferred on them by the relevant enactments;(c)"detailed audit" means an audit of accounts of the entire transactions for the whole year or for the period specified by the Director;(d)"Director" means the Director of Local Fund Audit and includes any person empowered by the Government to perform the functions of the Director of Local Fund Audit;(e)"Executive authority" means the principal executive officer of a local authority;(f)"local authority" means(i)A Municipal corporation constituted under the Kerala Municipal Corporation Act, 1961 (30 of 1961) or a Municipality constituted under the Kerala Municipalities Act, 1960 (14 of 1961)or Township specified in section 2 of the Guruvayur Township Act, 1961 (43 of 1961) or a Panchayat constituted or deemed to have been constituted for the local administration of a Panchayat area under the Kerala Panchayats Act, 1960 (32 of 1960) or a Panchayat or a Municipality or a Metropolitan Planning committee constituted in the State in accordance with the provisions in Part IX and Part IXA respectively, of the Constitution of India;(ii)any other authority, body or institution established by or under any law or orders of the Government and responsible for the administration of a local fund;(g)"local fund" means-(i)A fund administered by a local authority which , though not part of a Government Department has been established by or under a law or orders of the Government, and(ii)any other fund which the Government may, by notification in the Gazette, declared to be a local fund for the purpose of this Act;(h)"Prescribed" means prescribed by rules made under this Act;(i)"Schedule" means the Schedule appended to this Act;(j)"special audit" means an audit of accounts pertaining to a specified item or series of item requiring thorough examination, and includes re-audit of the accounts for a period already covered by audit as specified by the Director;(k)"state" means the State of Kerala;(l)"surcharge" means an amount for which the auditor, in exercise of the powers vested in him under this Act, makes a person liable for loss waste, misapplication or misappropriation of any money or other property belonging to any local authority .
