Section 8(3) in Tamil Nadu Panchayats (Issue and Disposal of Audit Report of Village Panchayats) Rules, 2000
(3)Thereupon, it is the responsibility of the Assistant Director of Rural Development (Audit), to pursue further action on the pending audit objections, if any, and initiate surcharge proceedings against the executive authority and any other person responsible in respect of audit objections for which the executive authority has not submitted acceptable replies. Initiating such proceeding shall not be delayed beyond three months from the issue of final order on the replies.
