Section 23(2) in Kerala Local Fund Audit Rules, 1996
(2)On receipt of such rectification report, the auditor shall send within two months. 'Further remarks' to the Executive authority, with copies to the Officers to whom audit reports are issued .He shall either-(a) accept the intimation or explanation of the Executive authority and drop the objection; or(b) hold the defects or irregularities pointed out in the report and specify whether the amounts involved in such defects or irregularities should be charged / surcharged and if so, against whom.
