Section 15(3)(b) in The Kerala Local Fund Audit Act, 1994

[Cites 0, Cited by 0] [Section 15(3)] [Section 15] [Entire Act]

(b)If the auditor holds that any defects or irregularities have not been removed or remedied he shall state in the report,-

(i)Whether, in his opinion , the defects or irregularities can be regularised and ,if so, by what method;

(ii)if they do not admit of being regularised, whether they can be condoned and, if so, by what authority; and

(iii)whether the amounts to which the defects or irregularities relate should , in his opinion , be charged and, if so, against whom.

Legal Document View