Section 10(2)(a) in Tamil Nadu Local Fund Audit Rules, 2016
(a)The auditor shall prepare the audit report with due care that the objections are stated clearly and precisely as possible and no indisputable facts and figures find place in the report and submit the draft audit report along with the audited accounts to the authority as specified by the Director, for review and approval. The draft audit report shall be submitted within thirty days on completion of audit or on the date communicated by the approving authority, whichever is earlier, by the auditor or audit party;