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Auditee Institutions
Schedule
As per Section 4(1) & 4(2) of the Kerala Local Fund Audit Act 1994 (Act 14 of 1994) the Director of Local Fund Audit is entrusted with the audit of accounts of the Local Self Government Institutions and Local Funds included in the Schedule to the Act.The following institutions are included in the Schedule to the Act.
The schedule [See section 3(1), Kerala Local Fund Audit Act 1994]
- All Municipal Corporations
- All Municipalities
- Guruvayoor Township
- All Panchayats
- All Universities
- The Kerala State Housing Board
- Kerala Rural Development Board(Defunct)
- All Development Authorities
- Temples under the management of Hindu Religious and Charitable Endowments Administration Department.
- State Institute of languages
- State Institute of Encyclopaedic Publications
- Malabar Market Committee
- Orphanages and Poor Homes
- The Kerala Sports Council and its District Units and affiliated institutions
- Kerala State Jawahar Balabhavan and District Balabhavans
- Harijan Hostels
- Wakf Board
- Kerala Lalithakala Academy
- Kerala Sangeetha Nataka Academy
- Kerala Sahithya Academy
- Kerala Kalamandalam
- Kerala Association for Non-Formal Education and Development (KANFED)
- The State Institute Of Children's Literature.
- The State Library Council, District Library Councils and Taluk Library Unions and Libraries affiliated to the State Library Council.
- The Bharat Sevak Samaj, Kerala Pradesh
- Bharat Scouts and Guides
- The T.B. Association of Kerala
- The Society for Prevention of Cruelty to Animals
- The Travancore- Cochin Medical Council
- The Kerala Nurses' and Midwives' Council
- The Kerala Pharmacy Council
- The Kerala Dental Council
- The Kerala State Nirmithi Kendra
- Kerala Urban Development Finance Corporation
- The Kerala Health Research and Welfare Society
- The Kerala Police Welfare and Amenity Fund
- The Kerala Police Sports Fund
- The Kerala State Military Benevolent Fund, District Benevolent Funds and the Flag Day Fund of the Rajya Sainik Board.
- The Scientific Research Funds under the State Committee of Science and Technology.
- The Kerala Panchayat Association Fund
- The Kerala Head Load Workers' Welfare Fund
- The Kerala Khadi Workers' Welfare Fund
- The Kerala Motor Transports Workers' Welfare Fund
- The Kerala Coir Workers' Welfare Fund
- The Kerala Construction Workers' Welfare Fund
- The Kerala Abkari Worker's Welfare Fund.
- Toddy Worker's Welfare Fund
- Labour Welfare Fund
- Handloom Workers' Welfare Fund
- Agricultural Workers' Welfare Fund
- The Kerala Tailoring Workers' Welfare Fund
- Kerala Cashew Workers' Relief and Welfare Fund.
Other Institutions
As per subsection 2 of section 4 and section 5 of Kerala Local FundAct.1994, new institutions may be included in the schedule of Local Fund Audit Act.1994, through Gazette notification.Accordingly new different institutions were entrusted to this Department for the purpose of audit. The name of institutions entrusted by Government for the purpose ofAudit are as detailed below.
1 | Traders Welfare Fund( G.O(P)16/92/TD dated: 27.1.1992) |
2 | State Council of Educational Research and Training (SCERT)(GO(MS)11/96/GADdt.06.11.1996.) |
3 | Society for construction, Maintenance and Administration of Multi purpose CulturalComplex.(GO(MS)56/98/CAD dt.26.11.1998.) |
4 | Tourism Week Celebration and District Tourism Promotion Councils.(GO(Rt)5326/93/Findt.09.11.1993&GO(Rt)3724/02/Findt.12.07.2002& G.O(Rt).818/08/Fin.Dated 30.01.2008) |
5 | Kerala Chalachithra Academy(GO(MS)14/99/CAD dt.17.03.1999.) |
6 | Kerala Etta, Kattuvally and Pandanus Leaf Worker's Welfare Fund Board.(GO(MS)2078/01/LBR dt.11.7.2001.) |
7 | All Hospital Development Committees.(GO(Rt)3379/04/H&FWD dt.31.2.2004.) |
8 | Kerala Beedi and Cigarette Worker's Welfare Fund Board.(GO(MS)2078/01/LBRdt.11.7.2001.) |
9 | Kerala State Veterinary Council.(Lr.No.133189/Estt.D1/04/Fin dt.4.1.2005 from theunder Secretary for Principal Secretary, Finance) |
10 | Kerala Book Marketing Society.(GO(Rt)1901/05/Fin dt.17.03.2005.) |
11 | Charitable Endowment Funds.(Section 3(1) of Charitable Endowment Act (Central Act VI of 1890) GO(P)450/66/Fin.dt.10.10.1966.) |
12 | Integrated Tourism Fund (G.O (Rt) 3724/2002/Fin.12.07.2002) |
13 | All Cultural institutions except shownin the schedule |
14 | Ground Water Authority (Act 19 of 2002, Section 25) |
15 | Institute of Virology and Infectious Diseases, MCH, Alappuzha.(GO(MS)50/2000/H&FWD dt.1.3.2000.) |
16 | Koodalmanickam Devaswom |
17 | Kerala Panchayat Employees Provident Fund |
18 | Kerala Municipal Employees Provident Fund |
19 | Malabar Devaswom Board |
Municipal Corporations/നഗരസഭാകള്
Sl.No. |
Municipal Corporations/നഗരസഭകൾ | Audit reports/ ഓഡിറ്റ് റിപ്പോര്ട്ട് |
1 | Thiruvananthapuram (തിരുവനന്തപുരം) | Download |
2 | Kollam (കൊല്ലം) | Download |
3 | Kochi (കൊച്ചി) | Download |
4 | Thrissur (തൃശ്ശൂര്) | Download |
5 | Kozhikode (കോഴിക്കോട്) | Download |
6 | Kannur (കണ്ണൂര്) | Download |
Universities/ സര്വ്വകലാശാലകള്
Sl.No. |
University Name സര്വ്വകലാശാലളുടെ പേര് |
ഓഡിറ്റ് റിപ്പോര്ട്ട് Audit Report |
1 | University of Kerala/കേരള സര്വ്വകലാശാല |
Download |
2 | Mahatma Gandhi University/ മഹാത്മാഗാന്ധി സര്വ്വകലാശാല |
Download |
3 | Cochin University of Science &Technology/ കൊച്ചി ശാസ്ത്ര സാങ്കേതിക സര്വ്വകലാശാല |
Download |
4 | University of Calicut/ കാലികറ്റ് സര്വ്വകലാശാലേ |
Download |
5 | Kannur University/ കണ്ണൂര് സര്വ്വകലാശാല |
Download |
6 | Sree Sankaracharya University of Sanskrit/ ശ്രീ ശങ്കരാചാര്യ സംസ്കൃത സര്വ്വകലാശാല |
Download |
7 | Kerala University of Fisheries and Ocean Studies/ കേരള ഫിഷറീസ് സമുദ്രപഠന സര്വകലാശാല |
Download |
8 | Kerala Agricultural University/ കേരള കാര്ഷിക സര്വ്വകലാശാല |
Download |
9 | Kerala University of Health Sciences/ കേരള ആരോഗ്യ സര്വ്വകലാശാല |
Download |
10 | Kerala Veterinary and Animal Sciences University / കേരള വെറ്ററിനറി സര്വ്വകലാശാല |
Download |
11 | The National University of Advanced Legal Studies | Download |
12 | Thunchath Ezhuthacan Malayalam University/ തുഞ്ചത്തെഴുത്തച്ഛന് മലയാളം സര്വ്വകലാശാല |
Download |
13 | A PJ Abdul Kalamtechnological University/ എ.പി.ജെ അബ്ദുള് കലാം സാങ്കേതിക സര്വ്വകലാശാല |
Download |
Devaswom Boards / ദേവസ്വം ബോര്ഡുകള്
Sl.No. |
Devaswom Boards / ദേവസ്വം ബോര്ഡുകള് | Audit reports/ ഓഡിറ്റ് റിപ്പോര്ട്ട് |
1 | Travancore Devaswom Board / തിരുവിതാംകൂര് ദേവസ്വം ബോര്ഡ് | Download |
2 | Cochin Devaswom Board / കൊച്ചി ദേവസ്വം ബോര്ഡ് | Download |
3 | Malabar Devaswom Board / മലബാര് ദേവസ്വം ബോര്ഡ് | Download |
4 | Malabar Devaswom Board Regional Office / മലബാര് ദേവസ്വം ബോര്ഡ് മേഖലാ ഓഫീസ് | Download |
5 | Guruvayoor Devaswom Board / ഗുരുവായൂര് ദേവസ്വം ബോര്ഡ് | Download |
Development Authorities / വികസന അതോറിറ്റികള്
Sl.No. |
Development Authorities / വികസന അതോറിറ്റികള് | Audit reports/ ഓഡിറ്റ് റിപ്പോര്ട്ട് |
1 | TRIDA / തിരുവനന്തപുരം വികസന അതോറിറ്റി | Download |
2 | GCDA / വിശാല കൊച്ചി വികസന അതോറിറ്റി | Download |
As per the Order of Honourable High Court of Kerala:
1. Travancore Devaswom Board
2. Cochin Devaswom Board
3. Deposit Accounts of the Courts subordinate to the Honourable High Court of Kerala and Amalgamated Fund
As per other Enactments/Rules:
1. Guruvayoor Devaswom
2. Koodal Manickam Devaswom
3. Kerala Panchayat Employees Provident Fund
4. Kerala Municipal Employees Provident Fund
The Director of Kerala State Audit Department is also functioning as the Treasurer of Charitable Endowments vide Section 3(1) of the Charitable Endowments Act (Central Act VI of 1890).