Section 12(1) in Tamil Nadu Local Fund Audit Rules, 2016
(1)Unless otherwise provided in these rules, the contents of the audit reports of the local authorities or local funds shall be in such manner as may be prescribed by the Director. The instructions issued by the Director from time to time with regard to the form of audit report, drafting of audit para, compilation of audit report, contents of the audit report, and the enclosures to the audit report shall be followed unless otherwise specified in the Act or in these rules.
