(1)  There shall be a Committee on Local Fund Accounts for the examination of accounts showing the appropriation of sums granted by the Legislative Assembly for local bodies/authorities in the State of Kerala and such other accounts relating to local bodies laid before the Assembly as the Committee may think fit.

(2)  In scrutinising the Appropriation Accounts of local bodies and authorities and the Consolidated Report of the Director of Local Fund Audit thereon, it shall be the duty of the Committee to satisfy itself,—

(a)  that the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose for which they have been applied or charged ;
(b)  that the expenditure conforms to the authority which governs it.

(3)  It shall also be the duty of the Committee,—

(a) to examine the statement of accounts showing the income and expenditure of all Municipal Corporations, Municipalities, Panchayats, Universities, Development Authorities and such other Local Authorities or a Local Fund included in the Schedule under section 3 (1) of the Kerala Local Fund Audit Act, 1994 (Act 14 of 1994) ;
(b)  to examine the statement of accounts showing the income and expenditure of autonomous and semi-autonomous bodies, the audit of which are conducted by the Director of Local Funds by a statute of the Legislature ;
(c)  to consider the Audit Report of the Director of Local Funds and accounts of a fund administered by a local authority which, though not part of a Government department has been established by or under law or orders of the Government or any other fund which the Government may by notification in the Gazette declare to be a Local Fund ;
(d)  to examine the Consolidated Report of the accounts audited by the Director of Local Fund Audit, which is laid annually before the Legislative Assembly. The Committee shall perform such other functions in respect of the Audit Reports of the Local Bodies audited by the Director of Local Fund Audit as may be assigned to it by the Speaker from time to time.
[(e) to examine the Reports of the Comptroller and Auditor General of India, relating to the accounts of the Local Self Government Institutions, which are laid annually before the Legislative Assembly. The Committee shall perform such other functions in respect of the Audit Reports of the Local Bodies audited by the Comptroller and Auditor General of India as may be assigned to it by the Speaker from time to time.]

[The Committee shall consist of eleven members who shall be elected by the Assembly from among its Members according to the principle of proportional representation by means of single transferable vote :]

Provided that a Minister shall not be elected as a member of the Committee, and that if a Member, after his election to the Committee, is appointed a Minister he shall cease to be a member of the Committee from the date of such appointment.

OFFICERS
Shri. K G Thrideep, Joint Secretary 0471-2512645
Shri A V Josephine, Deputy Secretary, 0471-2512159
Shri. G. Jayakumar, Under Secretary, 0471-2512452

CONTACT
Phone: Local Fund Accounts 'A' section - 0471-251 2552, Local Fund Accounts 'B' section - 0471-2512589
Email: lfaca@niyamasabha.nic.in, lfacb@niyamasabha.nic.in