21. Auditor to name the persons responsible for the loss detected and the extent of responsible of such person.
- The person responsible and the extend of responsibility of such person for the loss detected by the auditor during the course of audit of accounts of a local authority/ local fund shall be fixed correctly by the time of audit by verifying the records concerned. The name(s) of the person(s) held responsible shall be incorporated in the audit reports as well as in the proposal for charfe /surcharged action to be forwarded to the Director.
