- In these rules, unless the context otherwise requires, -(a)"Act" means the Kerala Local Fund Audit Act, 1994;(b)"Form" means the form appended to these rules'(c)"Local audit" means audit conducted at the office of any institution in the schedule as per the approved programmes of auditors;(d)"Report" means report sent under section 13 of the Act and includes reports sent by the auditor on conduct of special or test audit of accounts of any institution, for a specified period, included in the schedule(e)"Section" means a section of Act'(f)Words and expressions used but not defined in these rules shall have the meanings assigned to them in the Act.
