Section 11 in Tamil Nadu Local Fund Audit Rules, 2016
11. Issue of Audit Report.
(1)As soon as practicable after the completion of audit, but not later than three months thereafter the auditor shall send to the head of the local authorities or local funds or standing committees of local authority concerned, a report on the accounts audited and examined by him and the copies of the report shall also be sent to the controlling authorities or Government or as may be specified under the law governing the local fund. The report shall be, as concise as possible but shall contain all the relevant facts.(2)The audit report shall be sent to the head of the local authorities or local funds or standing committee concerned either in person or by registered post with acknowledgement due.(3)When the audit report is delivered in person, dated acknowledgement of the head of the local authorities or local funds for the receipt of the same shall be obtained in the transit book.(4)(a)Annual audit notes or audit notes shall be prepared by the auditor, incorporating audit observations of routine nature and objections involving lower value and issued along with the annual audit report;(b)Audit notes shall also be prepared in case of concurrent audit units as prescribed and issued to the Executive authority;(c)Transaction audit notes shall also be prepared in cases where transaction audit is done incorporating the detected audit objections or observations and issued to the Executive authority copy of transaction audit note shall also be sent to the Director.
