Section 23(3) in Kerala Local Fund Audit Rules, 1996
(3)if no such rectification reports are received from the Executive authority within two months of receipt of the audit report, the auditor shall send a 'Further report' on expiry of the two months in the manner of further remarks and shall state in his report.(i)whether the defects or irregularities can be regularised by any method.(ii)whether they can be condoned by any authority, if not admitted of being regularised;(iii)whether the amounts to which defects or irregularities relate, should be charged/surcharged/and if so against whom.In the case of charge/surcharge mentioned in sub- rule (b) and item (iii) of sub rule (c) charge/ surcharge proposals as contemplated in rule 24 of these rules shall be forwarded to the Director for further action.
