Section 11(2) in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
(2)The auditor shall communicate copies of objections to the Commissioner or Secretary, as the case may be, in whose period the expenditure in question, was incurred in cases where it is considered that he is personally responsible for the expenditure and obtain his acknowledgement. The personal responsibility shall arise in a case where the Commissioner or Secretary, as the case may be, has taken an exceptional or different decision, departing from the office advice, for incurring an expenditure which has given room for the objection or cannot be recovered from the recipient legally. When the present Commissioner or Secretary, as the case may be, can and has to take effective action to fix responsibility and recover the amount either from the recipient of money legally or from the officials who administratively tendered wrong advice, such cases should not be considered as matters for which the past Commissioner or Secretary, as the case may be, is personally responsible. In cases, where the limitation of time stands in the way of lawful recovery of an objected expenditure, only the officials who were in office, from the date of receipt of audit report to the crucial date of time bar, shall be considered as responsible for not initiating action for recovery before the date of time bar and action shall be taken to fix responsibility for the reported loss, on the principle of contributory negligence and joint responsibility.
