Section 15(5) in The Kerala Local Fund Audit Act, 1994
(5)Nothing in this section or in section 13 shall preclude the auditor, at any time , from bringing to the notice of the Government or of any officer of Government for such action as may be necessary, any information which appears to the auditor to support a presumption of criminal misappropriation or fraud or which, in his opinion, deserves special attention or immediate investigation.
