Kerala State Audit Department
Kerala State Audit Department is the Statutory Audit Organisation in Kerala State under the administrative control of the Finance Department, Government of Kerala. This Department is entrusted with the audit of accounts of Local Self Government Institutions (LSGIs) and Local Funds included in the schedule of the Act. In addition to these, Devaswom Boards, Deposit accounts of the courts subordinate to the Honourable High Court of Kerala, Amalgamated Funds, Welfare Fund Boards, Tourism week celebrations and District Tourism Promotion Council and Malabar Devaswom Board (Temples in Erstwhile Malabar area) come under the audit control of this Department. The Director of Local Fund Audit also functions as the Treasurer of Charitable Endowments of Kerala State. The power to issue charge and surcharge certificates for the recovery of losses sustained by the Local Authority/Local Fund institutions as disclosed in audit is vested with the Director of Local Fund Audit (Kerala State Audit Department) vide section 16 of the Kerala Local Fund Audit Act 1994 and Rule 20 of the Local Fund Audit Rule 1996.