Section 9 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
9. Review of audit report.
- The reviewing authority, namely, the Assistant Director of Local Fund Audit Department, shall not include any objection in the report for which draft audit objection was not furnished to the Commissioner or Secretary, as the case may be, previously in the draft stage and in such cases he shall look into the transaction afresh and decide its proprietary for inclusion in the audit report. In order to avoid such contingency, the Commissioner or Secretary, as the case may be, shall ensure that the records and registers requested in audit are produced systematically during the course of audit.
