Section 4 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
4. Annual accounts.
- The Commissioner or Secretary, as the case may be, shall finalise the accounts of a year in respect of all funds, close all the relevant registers and send the annual accounts to the auditor before the end of May of the year following the year to which the accounts relate.
