Section 13(7)(d) in Tamil Nadu Local Fund Audit Rules, 2016
(d)The objections of the audit report which are not rectified and which had been included in the special letter or special report shall be subjected to surcharge under section 14 of the Act. Special letters and special reports issued by the Director or his subordinates and the special letter or special report made consequent to conducting of special audit or transaction audit shall also be treated as part of the audit report.