Section 13(3) in Tamil Nadu Local Fund Audit Act, 2014
(3)The Director shall, within two months from the date of receipt of the report or explanation, or if no such report or explanation is received, on expiry of the total period of three months referred to in sub-section (1), pass an order thereon. If the Director holds that any defect or irregularity pointed out in the audit report has not been remedied, he shall state in the order, -(a)whether the defect or irregularity can be regularised and, if so, by what method; or(b)if the defect or irregularity cannot be regularised, whether they can be condoned and, if so, by what authority; and(c)whether the amount to which the defect or irregularity, relate to, in his opinion, be charged and, if so, against whom.
