Government of Kerala Audit Manual Part-2 / Volume-2 Devaswom Boards Kerala State Audit Department Thiruvananthapuram Government of KeraLa Ali Secretariat, Thtruvananthapuram Room No. 130, North BLock Dr. T. M. THOMAS ISAAC Phone 0471-2333294 Fax: 0471-2334648 MINISTER FOR FINANCE & COIR Mobile: 9447733600 E-mail :
[email protected] March 25, 2018 Message I express my appreciation to KSAD for formulating an audit manual on the basis of the recommendation 0f4th Finance commission. The Commission suggested that such a Manual shall enhance the efficiency of the audit and thereby upgrade the transparency and efficacy of local governance. The manual was prepared with the support KLSGDP. The manual is prepared within the frame work of KLFA Act and Rules, audit policies and GO's formulated by the Government from time to time and also considering the audit methodology in practical sense. So it is certain that the manual shall promote the professionalism in audit and bring standard in audit reports. The International Auditing Standards being practiced worldwide have been vividly incorporated in the Manual. A whole lot of institutions with diverse characteristics such as Panchayat Raj Institutions, Universities, Devaswom Boards, and Cultural Institutions etc are being audited by Kerala State Audit Department. The Manual shall help the auditors to approach the audit of the above said institutions with global standards. It is expected that the Manual shall bring qualitative change in the view of the auditors and shall enhance the transparency and competency of audit. I extend my whole hearted thanks to all who dedicated their precious time for preparing the Manual in time bound manner.