2. Definitions

In these Rules, unless the context otherwise requires,-

  1. 'Act' means the Kerala Local Fund Audit Act, 1994;
  2. 'Form' means the form appended to these rules;
  3. "Local audit' means audit conducted at the office of any institution in the schedule as per the approved programmes of auditors;
  4. 'Report' means report sent under section 13 of the Act and includes report sent by the auditor on conduct of special or test audit of accounts any institution for a specified period, included in the Schedule;
  5. 'Section' means a section of the Act;
  6. Words and expressions used but not defined in these rules shall have the meaning assigned to them in the Act.