- The accounts of local authorities whose accounts are subject to audit under section 4 and 5 and the schedule to the Act shall be audited by auditors of Kerala Local Fund Audit Department, who are empowered to perform the functions of an auditor under clause (a) of section 2 of the Act, under the direction and control of the Director of Local Fund Audit:Provided that nothing in this rule shall prevent the Director from carrying out himself an inspection or audit of accounts of any local authority included in the schedule at his discretion.
