Section 12(1) in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
(1)The Commissioner or Secretary, as the case may be, soon after the receipt of audit report, shall initiate action and arrange to open one file for each objections in the concerned branch or seat, pursue effective, speedy and systematic action to settle the objections and furnish final replies to all the objections raised. No audit file shall be closed before the receipt of orders settling the objections contained therein. Wherever recovery orders are required to be passed by the Commissioner or Secretary, as the case may be, for recovering the amount for settlement of objections, such orders shall be passed, immediately, by him after following the prescribed procedure. In cases, where recovery orders have to be passed by an outside authority, the Commissioner or Secretary, as the case may be, shall send proposals with all relevant details to such authority who shall initiate action for issuing recovery orders and pass final orders within two months of the receipt of the proposal from the Commissioner or Secretary, as the case may be, by having recourse to the rules relating to the disciplinary action.
