Section 19 in The Kerala Local Fund Audit Act, 1994
19. Payment of charges for audit.
(1)The charges for audit of accounts under this Act shall be paid by the local authority concerned at such rates as may be fixed by the Director with the approval of the Government.(2)The Government may, by general or special order, exempt a local authority from the liability to pay audit charges under sub-section (1), either wholly or in part,(3)If the audit charges due under sub-section (1) is not paid with in one year from the date of its becoming due,Government may adjust the same from the grant or other sums,if any , payable to such local authority.(4)Where a local authority does not pay the audit charges within one year from the date of its becoming due and where no grant or other sum is payable by the government to the local authority,the amount of audit charges may be recovered from the local authority, as if it were arrears of public revenue due on land, under the provisions of the Kerala Revenue Recovery Act, 1968(15 of 1968), for the time being in force.
