Section 4 in The Kerala Local Fund Audit Act, 1994
4. Audit of accounts.
(1)Notwithstanding anything contained in any other law for the being in force, but subject to the provisions of the Controller and Auditor General, (Duties, powers and Conditions of Service) Act, 1971 (Central Act 56 of 1971) the Director shall , in the manner provided by or under this Act, conduct the audit of accounts of a local authority or local fund included in the Schedule.(2)Government may, by notification in the Gazette and for reason to be specified therein, add any other authority, body, institution or local fund to the Schedule referred to in sub-section (1) and on the publication of the notification, such authority, body, institution or local fund shall be deemed to be added to the schedule.(3)No authority, body institution or local fund included in the Schedule referred to in sub-section (1) shall be omitted there from except by the authority of a law made by the State Legislature.
