Section 13(6) in Tamil Nadu Local Fund Audit Rules, 2016
(6)(a)The Director shall authorize any of his subordinate officers to issue special letters on the audit reports to the authority concerned of any local authority or local fund who held the office during the period under audit within one month from the date of issue of the audit report as per the norms and conditions prescribed by the Director. The special letter shall consist of list of audit paras of serious nature involving loss of money, misappropriation, revenue loss, mismanagement, irregularities in making expenditures, violation of Act or rule provisions or Government orders etc;(b)The special letters shall also be issued to the non-officials of any local authority:Provided that special letters to officers belonging to Indian Administrative Service cadre shall be issued by the Director;(c)A copy of the special letter issued shall be sent to the Executive authority in office along with a covering letter;(d)(i)The officer or non-official on whom the special letter is issued shall rectify or cause to rectify the defect pointed out by audit and furnish a compliance report within a period of two months from the date of receipt of the special letter;(ii)The Executive authority in office shall also rectify or cause to rectify the defects pointed out in the audit paras and intimates the fact to the Director within two months;(e)The replies to the special letter shall be scrutinized by the issuing authority and he shall offer further remarks regarding acceptance or otherwise within fifteen days of receipt of reply.
