Section 19(2) in Kerala Local Fund Audit Rules, 1996
(2)The part showing details of clear cases of loss payment side in which shall be incorporated.(i)cases of mis-utilisation of funds;(ii)cases of payments which appears to be contravary to law;(iii)cases of any deficiency/loss of any property, stock etc;(iv)cases of excess payment made and(v)cases of avoidable expenditure;
