Section 19(1) in Kerala Local Fund Audit Rules, 1996
(1)Part showing the details of clear cases of loss on receipt side in which shall be incorporated,(i)cases in which the amount if any received which is required to be brought into account but has not been brought into account by any person;(ii)the case of misappropriation of collections made; and(iii)cases of any deficiency or loss of money due to short realisation/non-realisation of dues which appears to have been caused by the negligence or misconduct of any person.
