The Kerala Local Fund Audit Act, 1994 (Act 14 of 1994)

inh hae ee -t 
  
GOVERNMENT OF KERALA 
Law (Legislation-A) Department 
NOTIFICATION * 
No. 11671 /Le¢g.A2/93/Law. Dated, Thiruvananthapuram, [1th May, 1994. 
  
24st Vaisakha, 1916. 
The following Act of the Kerala State Legislature is hereby published 
for general information, The Bill as passed by the Legislative Assembly 
received the assent of the Governor on the 6th day of May, 1994, 
By order of the Governor, 
E. K. REGHURAMACHANDRAN, 
Special Secretary (Law). 
  
* Published as Gazette Extrzordinary No. 446 Dated Uth May 1994. 
GPT. 4/1003/96/MC. .
THE KERALA LOCAL FUND AUDIT ACT, 1994 
Arrangement ‘of Sections 
SECTION: 
1, Short title, extent and commencement. 
2. Definitions. 
3. Appointment of Director. 
4. Aadit of accounts, 
5. Power of audit of accounts of certain authorities, bodies, instituttons 
_ or funds. 
6. Audit of accounts of stock and stores and verification of cash balance. 
7. Manner in which audit is to be conducted. 
-8. ‘Auditor to be deemed-to be public servant. 
‘3. Liability of local-authorities to prepare and present accounts for 
audit, 
10, Completion of audit of accounts. 
11, Power of auditor to require production of accounts and attendance 
Of persons. 
12, Penalty for disobeying requisition under section 11. 
13, -Audit reports to be sent to certain officers and bodies as Government 
Riay direct. 
14, Contents of audit report. 
15, Procedure to be followed after getting the report of the Director 
under section 13, 
16. Auditor to surcharge illegal payments and loss caused by negligence 
or misconduct. 
17, Powers and duties of the Director. 
18. Delegation of powers and functions. 
19. Payment of charges for audit, 
20. Power to dispense with detailed audit. 
21. Defalcation or loss in money or stores to be reported by the 
Executive authority. 
22. Act to override ather enactments, 
23, Laying of audit report. 
24, Protection of action taken in good faith. 
25. Bar of jurisdiction of civil courts. 
26. Special provision for pending audit. 
-97. - Gognizance of offences. 
‘98, ‘Power of Government to make rules. 
99, Power to remove difficulties. 
30. Savings.
ACT 14 OF 1994 
THE KERALA LOCAL FUND AUDIT ACT, 1994: 
An Act to provide for and to regulate the audit of the local funds under tle 
management or control of certain local authorifies in the State of Kerala. 
Preamble -WHEREAS it is expedient to provide for and to regulate 
the audit of the local funds under the management or contrel of certair 
local authorities in the State of Kerala; 
BE it enacted in the Forty-fifth Year of the Republic of India as follows37— 
1. Short title and commencement—(l} This Act may be called the 
Kerala Local Fund Audit Act, 1994. 
(2) It extends to the whole of the State. of-.Kerala. 
(3) It shall come into foree-on such date asthe Government may, 
by notification in the Gazette, appoint. 
2. Definitions —In this Act, unless the context. otherwise requires,— 
(a) ‘auditor? means the Director of Local Fund. Audit and includes 
any other officer of the Local Fund Audit Department empowered 
by the Director to perform the functions of an auditor under 
this Act: 
(b} ‘concurrent audit? means continuous audit of accounts of a 
local authority by auditors specially appointed by the Govern- 
ment by virtue of the powers conferred on them by the relevant 
enactments ; 
(c) ‘detailed audit’ means. an audit of accounts of the entire tran- 
sactions for the whole year or for the period specified by the 
Director ; 
{d) ‘Director? means the Director of Lecal Fund Audit and includes 
any person empowered by the Government to perform the 
functions of the Director of Local Fund Audit;
2 
(e) ‘Executive authority’ means the principal executive officer of a Pp p 
local authority; 
(f) ‘local authority’ means—-- 
(i} a Municipal Corporation constituted under the Kerala Municipal 
Corporations Act, 1961 (30 of 1961) or a Municipality constituted under the 
Kerala Municipalities Act, 1960 (14 of 1961) or Township specified in section 
2 of the Guruvayur Township Act, 1961 (43 of 1961) or a Panchayat constituted 
or deemed to have been constituted for the local administration of a, Panchayat 
area under the Kerala Panchayats Act, 1960 (32 of 1960) or a Panchayat or a 
Municipality or a Metropolitan Planning Committee or a District Planning 
Committee constituted in the Statein accordance with the provisions in 
Part IX and Part [XA respectively, of the Constitution of India; 
(ii) any other authority, body or institution established by or under 
any law or orders of the Government and responsible for the administration 
of a local fund; 
(g) ‘local fund’ means— 
(i) a fund administered by a local authority which, though not part of 
a Government Department, has been established by or under a law 
or orders of the Government, and 
(ii) any other fund which the Government may, by notification in the 
- Gazette, declare to be a local fund for the purpose of this Act; 
(h) " ‘prescribed’ means prescribed by rules made under this Act; 
(i) ‘Schedule? means the Schedule appended to this Act; 
(j) ‘special audit? means an audit of accounts pertaining to a specified 
‘ item or series of items requiring thorough examination, and 
includes re-dudit of the accounts for a period already covered 
by audit as specified by the Director; 
(ky ‘State? means the State of Kerala; 
‘l) ‘surcharge’ means an amount for which the auditor, in exercise 
of the powers vested in him under this Act, makes a person liable for 
loss, waste, misapplication or misappropriatiaa of any money or 
ther property belongiug to any local authority. ©
3 
3. Appointment of Director—-(1) The Government shall, by notification 
in the Gazette, appoint a person, having such qualifications as may be prescri- 
bed, to be the Director of Local Fund Audit in charec of the audit of accounts of 
a local authority or a local fund included in the Schedule. 
(2) The Government may appoint such other officers in the Local 
Fund Audit Department to assist the Direcicer in the exercise of his powers 
and the discharge of his functions and dutics under this Act. 
(3) Allofficers and staff of the Local Fund Audit Department shall be 
subordinate to the Dircctor who shal! have general superintendence and 
conirol over them in the nerformance of their functions under this Aci or the 
rules made thereuneicr. 
(4) Notwithstanding anything contained in sub-section (1} — 
(a) the Examiner of Local Fund Accounts in the State funciioning — 
as such immediatcly preceding ihe conunencement of this Act shall be deemed 
to be the Director appointed under sub-section (1) and shall continue to 
function as such Director till a new Director is appointed undcr that 
sub-section; and 
(b} the Joint Examiner of Local Fund Accoun's and the Deputy 
Examiner of Local Fund Accounis functioning as such in the Loca Fund 
Audit Department of the State immediately preceding the commencement of 
this Act shall, atsuch commencement, be known as the ‘Joint Director of Local 
Fund Audit’ and the ‘Deputy Director of Local Fund Audit’ , lespectiveiy. 
4+. Audit of eccounts—(1} Notwithstanding anything contained in any 
other law for the time being in force, but subject to the provisions of the 
Comptroller and Auditor General, (Duties, Powers and Condi‘jons of Service) 
Act, 1971 (Central Act 56 of 1971), the Director shall, in the manner provided 
by or under this Act, conduct the audit of accounts of a local authority or a 
lacal fund included in the Schedule. 
(2) Governmeni may, by notification in the Gazette and for reasons to 
be specified thercin, add any other authority, body, institution or local fund to 
the Schedule referrcd to in sub-section (1) ‘and on the publicatien of the noti- 
fication, stich authority, body, institution or local fund shall be deemed to be 
added to the Schedule. 
(3) No authority, body, institution or local fund included in the 
Schedule referred to in sub-section (1) shall be omitted therefrom except by 
the authority of a law made by the State Legislature,
4 
5. Power of audit of accounts of certain authorities, bodies, institutions or 
funds.—The Director may, with the previous sanction of the Government, and 
without prejudice to the provisions of sub-section (1) . of section 4, audit the 
accounts of any authority, body, institution or fund not included in the Sche- 
dule subject to such terms and conditions as may be agreed upon between 
the Director and the person responsible for the administration of such authority, 
body, institution or fund. 
6. Audit af accounts of stock and stores and verification of cash balance.—(1) 
The auditor shali have authority to audit and report on the accounts of stores 
and stock kept by a loca! authority specified in the Schedule, 
(2) The Director may, with the sanction of Government, seek the 
services of any tcchnical expert for the purpose referred in sub-section (1) if, 
in his opinion, it is necessary to do so, 
(3) An officer not below the rank of a Deputy Director  shali 
have authority to make surprise inspection of the stock and stores kept 
by a local authority specified in the Schedule. 
(4) The Director shail have authority to verify the cash balance of 
the fund at the time of audit and inspection. 
7. Manner in which audit ts ta be conducted.—The auditor shall conduct the 
audit annually and at such intervals as may be decided by the Director or may 
conduct concurrent audit of such of those local authorities as are found 
necessary under the provisions of any law governing them or as may be decided 
by the Director in consultation with the Government, 
8. Auditor to be deemed to be public servant.—An auditor shall, for the purpose 
of powers and duties conferred and imposed on him by or under this Act, 
be deemed to be a public servant within the meaning ofsection 2! of the Indian 
Penal Gode (Central Act 45 of 1860). 
9, Liability of local authorities io prepare and present accounts for audit.—(1) 
The accounts of a local authority or a local fund included in the Schedule 
relating to a financial year shall be prepared or caused to be prepared by 
the Exccutive authority, in such form and in such manner as may be prescribed, 
and presented for audit within four months of the close of that financial year. 
(2) Where an Executive authority makes default in the preparation 
and presentation of accounts for audit within the period specified under sub- 
section (1), he shall be punishable, on conviction, with fine which may extend 
to three thoysand rupees but which shall not be less than ons thousand rapes:
oF 
a 
- Provided that the court may, for any adequate and special reasons to be 
‘recorded in the judgement, impose.a fine of less than one thousand rupees. 
(3) No proceedings under sub-section (2) shall be taken by the Director 
without giving the person affected thercby an opportunity to shew cause, 
within fifteen days, why such proceedings should not be taken against him. 
10. Completion of audit of accounis——The audit of the accounts prepared 
and presented for audit under section 9 shall be completed by the auditor 
within six months of the date of its presentation for audit, failing which the 
officer responsible for the audit shall be liable to be proceeded against under the 
provisions of the Kerala Civil Services (Classification, Control and Appeal) 
Rules, 1960. 
ll. Power of auditor to require production of accounts and attendance of persons.— 
(1) For the purpose of an audit under this Act, an auditor may,— 
(a) require in writing, the production at the place of audit, such 
vouchers, statements, returns, correspondences, notes or any other 
-documents the perusal or examination of which he believes to be 
necessary for the elucidation of the accounts; 
(b) require in writing, any employee of the local authority account- 
able for or having the custody or control of such vouchers, 
statements, returns, correspondences, notes or other documents 
or any person having directly or indirectly, any share or interest 
in any contract with or under the local authority to appear in 
person before him at the head office of that local authority or 
at the place of audit and answer any question and require any 
person so appearing to make and sign a declaration with respect 
to such document or to prepare and furnish any statement 
relating thereto; and 
(c) in the event of any explanation being required from any officer 
or member of.a local authority, in writing, invite such person 
and shall in writing, specify the points on which his explanation 
is required. 
(2) The auditor may, in any requisition made under sub-section (1), 
fix a reasonable period of not less than three days within which the said 
requisition shall be complied with. 
(3) The auditor shall give notice in writing to the Executive authority 
of the institution concerned at least two weeks before the date on which he 
proposes to commence the audit:
6 
Provided that the auditor may, for special reasons to be recorded in 
writing, give shorter notice than two weeks or commence a special or detailed 
auclit without noticc, on the order of the Director, 
(4) The auditor shall, in suitable cases, and if so required by Govern- 
ment, give public notice of the date and time of audit by publication in the 
notice hoard of the local authority to be audited and also in a newspaper in 
the local language having wide circulation in the area where it is situated 
and shall consider the objections, if any, made in writing by any person. 
12. Penalty for disobeying requisition under section 1}.—Any person who 
wilfully neglects or refuses to comply with any requisition lawfully made upon 
him under clause (a) or clause (b) of sub-section (1) section 1] shall be 
punishable, on conviction, with fine which may extend to one thousand rupees: 
Provided that before procecdings are taken, the Director shall call upon 
the person against whom the proceedings are contemplated to show cause, 
within fifteen days, why such proceedings should not be taken. 
13. Audit reports to be sent to certain officers and bedies as Government may 
direct. —As soon, as practicable after the completion of the audit, but not later 
than three months thereafter, the auditor shail send to the local authority 
concerned a report on the accounts audited and examined by him and the 
copies of the report shall also be sent to such officers and such bodies as 
the Government may direct or as may be specified under the law governing 
that local authority. 
14. Contents of audit report -—The auditor shall include in the audit report 
a statement of— 
(a) every payment which appears to him to be contrary to law; 
fb) the amount of any deficiency or loss which appears to have 
been caused by the negligence or misconduct of any person; 
(c) the cases of misappropriation or misutilisation of the local fund; 
(d) the amount, if any, received which is required to be brouglit 
into account but has not been brought into account by any 
person; and 
fe) any other material impropriety or irregularity which he has 
observed in the accounts. 
 
  
j 
15. Procedure to be followed after getting the report af the Director under 
sections. 13.—(1} On receipt of areport under section 13, the Executive 
authority concerned shali either remedy the delects or irregularities which 
May have been pointed out in the report and send to the Director within 
two months.of the receipt of the report or within such period as may be speci- 
fied under the law governing the local authority, intimation of his having 
done so, or shall. within the said period, supply to the Director any further 
explanation as he may wish to make in regard to the defects or irregularities. 
{2} On receipt of such intimation or explanation, the auditor may, in 
respect of all or any of the matters discussed in his report— 
(a}. accept the intimation or explanation and drop the objection; or 
(b) hold that the defects or irregularities pointed out in the report 
or any of them have not been removed or remedied. 
(3) (a) The auditor shall send a report of his decision to the 
Executive authority concerned within two months from the date of receipt 
by him of the intimation or explanation referred in sub-section (1) or if no 
suck intimation or explanation is received, on the expiry of the period of two 
months mentioned in that sub-section. 
(b) If the auditor holds that any defects or irregularities have not 
been removed or remedied he shall state in the report,— 
(i) whether, in his opinion, the defects or irregularities can be 
regularised and, if so, by what method; — 
(ii} if they do not admit of being reguiarised, whether they can be 
condoned and, if so, by what authority; and 
(ij) whether the amounts to which the defects or irregularities 
relate should, in his opinion, be charged and, if so, against 
whom, 
(4) The local authority concerned shall publish in its next admini- 
stration report, such portions of the report under section 13, dealing with 
defects and irregularities falling under clause {b) of sub-section (2) together 
with the explanation thereof, if any, given under sub-section (1) and the 
final report of the auditor thereon under sub-section (3). The report 
of defects and irregularities, the explanation thereon and the final report shall 
be open te inspection by the public at the office of the local authority for a 
period of ome month from the date of their receipt. 
4/1003/96/Mc, 
 
  
8 
(5) Nothing in this section or in section 13 shall preclude the auditor, 
at any time, from bringing to the notice of the Government or of any officer 
of Government for such action as may be necessary, any information which 
appears to the auditor to support a presumption of criminal misappropria- 
tion or fraud or which, in his opinion, deserves specia! attention or immediate 
investigation. 
16, Auditor to surcharge ulegal payments and.loss caused by negligence or mis- 
cotduct—(1) The auditor may disallow any item which appears to him to 
be contrary to law and surcharge the same against the person making or 
person or body of persons authorising the making of the illegal payment 
and may charge against any person responsible therefor, the amount of atiy 
deficiency or loss caused by the negligence or misconduct of that person or 
any sum received which ought to have been, but has not been breught into 
account by that person and shall, in every such case, certify the amount 
due from such person. 
(2) The auditor shall state, in writing, the reasons for his decision 
in respect of every disallowance, surcharge or charge and shall communi- 
cate the same by registered post to the person against whom it is made 
together with an extract of the relevant objection in the audit report, | 
(3) Any person aggrieved by disallowance, surcharge or charge 
made may, within one menth after he has received or been served with the 
decision of the auditor, apply toe the District Gourt, to set aside such dis- 
allowance, surcharge or charge and the court, after taking such evidence as 
is necessary, may confirm, modify or remit such disallowance, surcharge. or 
charge. 
(4) Every sum certified to be due from any person by the auditor 
under this Act shall be paid by such person to the Executive authority within 
one month after the intimation to him of the decision of the Director unless, 
within that time, such person has filed an application before the District 
Court against the deciston under sub-section (3) and such amount, if not so 
paid, or such amount as the District Court shall declare to be due, shall 
be recoverable under the provisions of the Kerala Revenue Recovery Act, 
1968 (15 of 1968) for the time being in force, aa if it were an arrear of public 
revenue due on land. 
17. Powers and duties of the Director —(l) The Director shall exercise 
general supervision and control over the discharge by the auditors ‘of their 
duties under this Act. 
(2) He may condone a payment made from a local fund, which 
appears to him to be contrary to law, if— 
(i) in his opinion there was no negligence or misconduct « on. + the 
part of the person making or authorising auch payment, and. - 
(ii) such | Payment dees mot exceed ripees one hundred in “each 
 
g 
18. ‘Delegation of powers and functions.—-The Director may, delegate 
all or any of the powers to be exercised or functions to be performed by him 
under this Act to any officer of the Local Fund Audit Department and may. 
in like manner withdraw such powers or functions so delegated. 
19. Payment of charges for audit.—(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. 
21. Defalcahon or loss in money or stores to be reported by the Execunve autherety.— 
{1} Whenever any defalcation or loss in money or stores of a local authority. 
is discovered. the fact shall be promptly reported by the Executive authority to 
the Director and to the Controlling Authority or the Government, as the 
case may be, giving im n detail the circumstances which fed to such defalcation 
or loss, 
Note-—In this sub-section Controlling Authority means the Head of the 
Department concerned or the officer empowered to countersign = the 
grant-in-aid Bill. 
{2} On receipt ofa report under sub-section (1), the Director 
shall immediately conduct or cause to be . conducted .a special audit of 
the accounts of that local. authority: , 
Provided that nothing in this section shall prevent the lecal authority 
from taking crimina] proceedings against any person suspected of, or involved 
in, any defalcation or loss of money or stores, where such | a course.is considered 
expedient. 
 
10 
22, Act to override other enactments—If any provision contamed in any 
other law for the time being in force relating to the audit of accounts ofa lecal 
authority or a local fund included in the Schedule is repugnant to the provisions 
of this Act, the latter shall prevail and the former be void to the extent ofsuch 
repugnancy. 
23. Laying of audit report-—The Director shall send to the Government 
annually a consolidated report of the accounts audited by him oontaming such 
patticulars which he intends to bring to their notice and the Government 
shall, within a period of three months after the receipt of the same, cause 
it to be laid before the Legislative Assembly. 
24. Protection of action taken in good farth__-No suit, prosecution or other 
legal proceedings shalllie against the Director or any officer acting wder the 
provisions of this Act for anything which is, in good faith, done or intended 
to be done under this Act or the rules made thereunder. 
25. Bar of jurisdiction of awl courts —Save as otherwise provided im sub- 
section (3) of section 16, no civil court shall have jurisdiction to entertain any 
suit or proceedings in respect of any action taken or to be taken by the Govern- 
ment or the Director or any officer in pursuance of any power conferred by 
or under this Act. 
26. Special provision for pending audit.—All audit of accounts pending at 
the commencement of this Act in respect of any local authority or local fund 
included in the Schedule shall, notwithstanding anything contained in this 
Act, be continuted and completed by the Director, within such time.as may be 
prescribed, in the same manner in which such accounts were being audited 
by him, as if this Act had not been enacted. 
27. Cogntzance of offences—No court shall take cognizance of any offence 
punishable under this Act except on a complaint in writing of the facts consti- 
tuting such offence, made by the Director or any officer authorised by him 
in this behalf. 
28. Power of Government to make rules. —(1) The Government may, 
by notification in the Gazette, make rules for the purpose of carrying into 
effect the provisions of this Act. 
(2) In particular, and without prefidice to the generality of the 
foregoing power, such rules may provide for all or any of the following matters, 
namely:— 
. (a) the manner and the form in which the accounts of a local authority 
whose accounts are subject to audit under this Act, shail be kept 
and presented ; 
_(b) the powers and duties of auditors and the procedure to be. followed 
by them for conducting an audit and the period-at which such 
audit may be conducted;
11 
(c) the manner in which the matters required to be published under 
this Act shall be published; and 
{d) all other matters, which may be or are required to be prescribed. 
(3) Every rule made under this Act shalt be laid, as soon as may be 
after it is made, before the Legislative Assembly while it is in session for a 
total period of fourteen days, which may be comprised in one session or in 
two successive sessions, and if, before the expiry of the session in which it 
isso laid or the session immediately following, the Legislative Assembly 
makes any modification in the rule or decides that the rule should not be 
made, the rule shall thereafter have effect only in such modified form or be 
of no effect, as the case may be; so, however, that any such modification or 
annulment shall be without prejudice to the validity of anything previously 
done under that rule. 
29. Power to remove dificulties-—If any difficulty arises in giving effect 
to the provisions of this Act, the Government may, by order, as occasion may 
require, do anything not inconsistent with the provisions of this Act which 
appears to them ta be necessary or expedient for the purpose of rermoving the 
difficulty: . ; 
Provided that no such order shall be issued after the expiry of two years 
from the date of commencement of this Act. 
30. Savings—-The provisions of this Act shall not apply to any case, 
suit, appeal, revision petition or any other proceedings that may ‘be pending 
at the commencement of this Act before an auditor, civil court or the Govern- 
ment and the law in force immediately before the commencement of this 
Act shall, notwithstanding anything contained in this Act, continue to apply 
to such cases, suits, appeals, revision petitions and other proceedings.
-_ 4 
10. 
ll. 
12. 
13. 
14. 
15, 
16. 
V7, 
18. 
19, 
26. 
ai. 
12 
FHE SCHEDULE. 
[See section 3 (1)] 
All Municipal Corporations 
All Municipalities -” 
Guruvayoor Township 
All Panchayats | 
All Universities 
The Kerala State Housing Board 
Kerala Rural Development Board 
All Development Authorities 
Temples under the management of Hindu Religious and Charitable no 
Endowments Administration Deparument oe 
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 Sahitya Academy 
Kerala Kalamandalam
Py 
22, 
23. 
24, 
25. 
26. 
27, 
28, 
29. 
30. 
3l. 
32. 
33. 
34. 
35. 
36. 
37. 
38. 
39. 
40. 
4t, 
42. 
43. 
44, 
45. 
47. 
48. 
| 49, 
50. 
al. 
52. 
13 
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 Librarics affiliated to the State Library Council 
The Bharat Sevak Samaj, Kerala Predesh 
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 Transport Workers’ Welfare Fund 
The Kerala Coir Workers’ Welfare Fund 
The Kerala Construction Workers’ Welfare Fund 
The Kerala Abkari Workers’ Welfare Fund 
Toddy Workers’ Welfare Fund 
Labour Welfare Fund 
. Hanaloom Workers’ Welfare Fund 
Agricultural Workers’ Welfare Fund 
The Kerala Tailoring Workers’ Welfare Fund 
Kerala Cashew Workers’ Relief and Welfare Fund.

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