Section 6(7)(a) in Tamil Nadu Local Fund Audit Rules, 2016
(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;