(i) 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) Ifthe audit charges due under sub-section (1) is not paid within 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 focal 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.
20. Power to dispense with detailed audit——The Director may, when circumstances so warrant, dispense with detailed audit of any account or class of transactions and apply such limited check i in relation to such accounts or transactions as he may decrn fit.