Section 7(1) in Kerala Local Fund Audit Rules, 1996
(1)The system of concurrent audit shall be followed in the case of the local authorities/local funds where such system of audit was in vogue at the commencement of this Act. In the case of all other local authorities/local funds the accounts shall be audited annually in arrears during local audit:Provided that the Government shall, in consultation with the Director introduce the system of concurrent audit in such of those local authorities/local funds as are found necessary under the provisions of any law governing them.
