Section 11(1) in The Kerala Local Fund Audit Act, 1994
(1)For the purpose of an audit under this Act, an auditor may,-(a)require in writing, the production at the place of audit such vouchers, statements returns, correspondence, notes or any other documents for the perusal or examination of which he believes to be necessary for the elucidation of the accounts;(b)require in writing any employee of the local authority accountable for or having the custody or control of such vouchers, statements , returns , correspondences, notes or other documents or any person having directly or indirectly , any share or interest in any contract with or under the local authority to appear in person before him at the head office of that local authority or at the place of audit and answer any question and require any person so appearing to make and sign a declaration with respect to such document or to prepare and furnish any statement relating there to; and(c)in the event of any explanation being required from any officer or member of a local authority, in writing invite such person and shall in writing, specify the points on which his explanation is required
