Section 13(7) in Tamil Nadu Local Fund Audit Rules, 2016
(7)(a)In the event of non-compliance of the defects reported in the special letter, within a period of three months, the auditor or authority may issue a special report to the controlling authority or local authority to take necessary action for rectification of the defects or make good the loss from the officers concerned with recommendation to initiate disciplinary action against the officer who failed to respond the special letter;(b)In the case of non-compliance by non-officials, special report shall be issued by the Director to the non-officials on the pending paras in the special letter;(c)Whenever transaction audit is taken up, special report shall be issued directly to the controlling authority with the details of audit paras of serious nature included in the transaction audit notes or audit reports within fifteen days from date of issue of transaction audit notes or audit report:Provided that the details of pending paras in the special letter issued to officers belonging to Indian Administrative Service, even after a period of three months from the date of issue shall be reported by the Director to the Government;(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.
