Section 18(2) in Tamil Nadu Local Fund Audit Rules, 2016
(2)(a)Special Audit of any local authority shall be taken up by the Director on receipt of report from the Executive authority;(b)In cases of defalcation or misappropriation or major irregularities found during audit and at the request of the administrative authority or controlling authority of any local authority or local fund also, the Director shall conduct special audit;(c)Special Audit shall also be taken up on the orders of the Government on any local authority or local fund by the Director;(d)The Director shall direct his subordinate officer to conduct this special audit and issue suitable orders regarding the conduct of special audit in each case.
