Section 13(6) in Tamil Nadu Panchayats (Preparation of Plans and Estimates for Works and Mode and Conditions of Contracts) Rules, 1998
(6)The said register and connected records shall be made available for the perusal of the audit or supervising officer, who shall bring to the notice of the Inspector and Superintending Engineer (Rural Development) of any material irregularities. The Superintending Engineer (Rural Development) shall cause the material irregularities to be enquired into and to place the details before the Inspector, who after giving an opportunity to the concerned executive authority or commissioner or secretary, as the case may be, shall pass order which will be binding on the respective panchayat.
