Section 2(a) in The Karnataka Local Fund Authorities Fiscal Responsibility Act, 2003
(a)"local fund" means the revenue administered by bodies which by any law or rule having the force of law are under the control of State Government whether in regard to the proceeding generally or to specific matters such as sanctioning of their budget, sanction to the creation or filling up of post or particular appointments or encashment of leave, pension or similar matters;
