Section 20(1) in Kerala Local Fund Audit Rules, 1996
(1)The officer authorised to issue the report on the audit of accounts of a local authorities/local funds shall while issuing the further remarks under sub-rule (3) of rule 23 of these rules forward to the Director a proposal for charge / surcharge action in respect of the pending cases of losses pointed out in the audit report concerned. The charge / surcharge proposal shall be in From VIII appended to these rules;
