Section 6(7) in Tamil Nadu Local Fund Audit Rules, 2016
(7)(a)The paid vouchers of Town Panchayats for every month shall be submitted by the Executive authority of the Town Panchayats along with the monthly accounts or monthly trial balance and the resolution of the council duly enclosing the vouchers before the 25th of the succeeding month to the audit office. Such vouchers shall be scrutinized by the Assistant Director and caused to be audited in his office by his subordinates;(b)Audit notes on the findings of the vouchers during such audit shall be written up by the auditor and reviewed by the reviewing officer. The Audit notes shall be approved by the Assistant Director or his subordinates as directed and shall be communicated to the Executive authority with a request to furnish replies to the audit observations within a month time:Provided that a detailed audit of such vouchers shall be done during the local audit: provided further that each auditor shall audit not less than 150 vouchers per day;(c)The paras pending in the voucher audit notes at the closure of Annual Audit or Special Audit or Transaction Audit shall be incorporated in the Audit Reports or Audit notes.
