Section 16(1) in Kerala Local Fund Audit Rules, 1996
(1)Proceedings in Court of law against an Executive authority who has not presented for audit the annual accounts of local authority /Local Fund concerned within the time limit specified under subsection(1) of the section 9 of the Act, shall be carried on by the Joint Director /Senior Deputy Director/Deputy Director who is in charge of audit of accounts of the local authority /Local fund concerned . For initiating the proceedings such officer shall file a complaint in writing of the facts constituting the offence in the court having jurisdiction in the area in which the headquarters of the local authority/ local fund is situated.
