Section 12(2) in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
(2)It shall be the bounden duty of the Commissioner or Secretary, as the case may be, and his staff who are in office at the lime of receipt of audit report issued in concurrent audit to take effective action to settle the audit objections. If the Commissioner or Secretary, as the case may be, in office considers that any orders passed by the previous Commissioner or Secretary, as the case may be, contrary to the office advice, is responsible for the objection in question, he may address the Assistant Director of Rural Development (Audit) concerned, for fixing up of responsibility on the person or persons concerned adhering to the principles of joint responsibility and contributory negligence and passing necessary recovery orders within a month from the date of receipt of proposals by him. Suitable replies may, thereafter, be furnished to all those objections.
