Section 5 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
5. Audit of Panchayat Union Council and District Panchayat Accounts.
(1)The auditor shall conduct the audit of accounts of the Panchayat Union Council and District Panchayat every year, soon after the Commissioner or Secretary, as the case maybe, submits the annual accounts for the previous year in respect of all funds maintained by him concurrently as and when the bills are passed for payment by the Commissioner or Secretary, as the case may be.(2)The auditor shall take up the audit of the accounts of the panchayat union council or, district panchayat in his jurisdiction from the month of June onwards and complete the audit of all such institutions, in his jurisdiction within twelve months of the date of receipt of annual accounts by him. If so, directed by the Government, the auditory shall take up concurrent audit of the voucher of the Panchayat Union or District Panchayat soon after payment is made and send audit slips after every voucher is audited by him concurrently.
