Section 11(1)(b) in The Kerala Local Fund Audit Act, 1994
(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