In these Rules, unless the context otherwise requires,-
- 'Act' means the Kerala Local Fund Audit Act, 1994;
- 'Form' means the form appended to these rules;
- "Local audit' means audit conducted at the office of any institution in the schedule as per the approved programmes of auditors;
- 'Report' means report sent under section 13 of the Act and includes report sent by the auditor on conduct of special or test audit of accounts any institution for a specified period, included in the Schedule;
- 'Section' means a section of the Act;
- Words and expressions used but not defined in these rules shall have the meaning assigned to them in the Act.