Section 11 in The Kerala Local Fund Audit Act, 1994
11. Power of auditor to require production of accounts and attendance of persons.
(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(2)The auditor may, in any requisition made under sub-section (1), fix a reasonable period of not less than three days within which the said requisition shall be complied with.(3)The auditor shall give notice in writing to the Executive authority of the institution concerned at least two weeks before the date on which he propose to commence the audit;Provided that the auditor may, for special reasons to be recorded in writing , give shorter notice than two weeks or commence a special or detailed audit without notice, on the order of the Director.(4)The auditor shall, in suitable cases, and if so required by Government , give public notice of the date and time of audit by publication in the notice board of the local authority to be audited and also in a newspaper in the local language having wide circulation in the area where it is situated and shall consider the objections, if any, made in writing by any person.
