Section 10(2)(b) in Tamil Nadu Local Fund Audit Rules, 2016
(b)Audit reports or audit notes shall be approved by the Head of office concerned in the following manner : -(i)by scrutiny of the draft audit report or audit notes at the office itself and offering review remarks;(ii)by conducting local passing for one or two days at the institution to verify the records;(iii)after rectifying the defects pointed out by the Director on scrutiny of the draft audit report wherever applicable;