Section 6(11) in Tamil Nadu Local Fund Audit Rules, 2016
(11)(a)Annual Audit Plan shall be prepared by the Director or by his subordinate officers as per the direction of the Director for each calendar year containing the list of institutions, the audit of which are to be taken up during the year, the date of commencement and completion of audit, details of auditor, man days to be allowed and the list of institutions the audit of which will be in progress at the completion of the year. Provision shall also be made for the completion of the audits in progress at the beginning of the year;(b)Quarterly audit programme shall be prepared for each quarter, based on the annual audit plan by the concerned authorities and sent to the authority for approval before the 15th of the month preceding to the commencement of the quarter. The Director or his subordinate officers shall approve the quarterly audit programme within fifteen days from the date of receipt;(c)Deviation from the approved programme shall be got approved by the Director or approving authority in advance:Provided that the Director shall in extraordinary circumstances ratify the deviations;(d)Monthly audit programme shall be prepared based on the approved quarterly programme by the head of office with details of institutions to be audited during the month by the audit party and communicated in writing to the head of the audit party and members and their signature to be obtained. Man days allotted for each institution should also be specified.Explanation-I. - Distribution of audit work among the audit party shall be made by the head of audit party during the commencement of audit. The work distribution shall be scientific and of even nature.Explanation-II. - Reports on the commencement and completion of audit shall be sent by the head of audit party to the head of office with a copy to the Director.
