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State of Tamilnadu - Section

Section 7 in Tamil Nadu Panchayats (Issue and Disposal of Audit Report of Village Panchayats) Rules, 2000

7. Placing of audit report before Grama Sabha.

(1)The executive authority shall place the audit report of the village panchayat along with the replies furnished to auditor in the meeting of the Grama Sabha.
(2)The Grama Sabha shall scrutinise, review and approve the audit report with replies.
(3)The Grama Sabha shall also take stock of the completed works and benefits intended to the beneficiaries and issue necessary completion report.