Section 3(6) in Tamil Nadu Local Fund Audit Rules, 2016
(6)(a)The Director shall inspect or cause to be inspected by his subordinates or by the Executive authority of any local authority, any asset or place of work to confirm the genuineness of any asset or execution of work during the year under audit, if circumstances so warrant and ensure the propriety of the expenditure incurred;(b)The details of such inspection and the findings thereon shall be incorporated in the audit report or audit notes:Provided that the Director shall report the findings of such inspection to the Controlling Authority or to the Government as the case may be.
