Section 10(4) in Tamil Nadu Local Fund Audit Rules, 2016
(4)(a)In the local authorities where immediate post audit is conducted audit slips shall be written up then and there on completion of voucher audit and the audit slips written during a fortnight shall be communicated to the executive authority on fortnightly basis. In case of Panchayat Union Councils, audit slips shall be written up then and there on completion of the audit of each transaction and communicated to the Executive authority;(b)The Executive authority shall rectify the defects and furnish replies to the audit slips within fifteen days;(c)On receipt of the reply the correctness should be verified and remarks on the settlement or non acceptance of the reply shall be communicated to the Executive authority;(d)The audit slips pending settlement on the date of closure of the annual audit of a financial year should be consolidated and incorporated in the audit report or audit notes. Based on the reply if any audit slip is dropped after due satisfaction such objections also appended to the original audit report.
