Section 14(3) in Tamil Nadu Local Fund Audit Rules, 2016
(3)The office copy of the surcharge notice and the correspondence in connection with it should form the surcharge files. The surcharge notice shall be prepared, with the upto date information on the objection in respect of which a surcharge notice is proposed to be issued, if necessary by issuing a memorandum to the Executive authority and obtaining his reply. In the case of an item of expenditure, which is held under objection for want of competent sanction, it should be made sure that sanction has not been obtained and communicated to audit and in the case of an objection dealing with time-barred arrears, the latest demand, collection and balance statement received should be verified to. The auditor shall ensure that the amount held under objection and proposed to be surcharged has not subsequently been collected. The correct position of the objection shall be ascertained as far as it is possible so that the person surcharged may not challenge the surcharge notice. The correct name, designation and address of the person to be surcharged should be noted in the surcharge notice.
