Universities and development authorities too: the Kerala House committee that goes through local fund audit reports
Background
Audit reports on Kerala's local self government institutions are laid before the Legislative Assembly every year, and a separate House committee reads them. The Committee on Local Fund Accounts examines the accounts showing how the sums the Assembly granted for local bodies and authorities in Kerala were spent. It scrutinises the consolidated report of the Director of Local Fund Audit, and must satisfy itself that the money was legally available for the purpose it went to and that the spending matched the authority behind it. Its reach is wide: municipal corporations, municipalities, panchayats, universities, development authorities and any other local authority or local fund listed in the Schedule of the Kerala Local Fund Audit Act. It also takes up the Comptroller and Auditor General's reports on local self government institutions that are laid annually before the Assembly. Like the public accounts committee it has eleven members, elected by the Assembly for thirty months by proportional representation through the single transferable vote, and a Minister cannot be elected to it. The committee of the Sixteenth Kerala Legislative Assembly was constituted in June 2026.
In plain words
Local Fund Audit Director of Local Fund Audit — The Kerala auditor for local bodies and funds, whose consolidated report goes to the Assembly each year.
LSGI Local Self Government Institution — A panchayat, municipality or corporation that runs its own area under State law.