Section 3(5) in Tamil Nadu Local Fund Audit Rules, 2016
(5)(a)In respect of Village Panchayats and other authorities of smaller transactions, and where the individual audit or audit by the audit party is not considered desirable or feasible in terms of time spent on transits the Director may through his subordinate staff organize to conduct the audit of the said authorities, at the Panchayat Union Council headquarters or district headquarters or at such other places as specified;(b)The responsibility for making available and production of records to audit at headquarters or at the specified places shall continue to rest with the Executive authority concerned;(c)The Controlling Authority of the said local authorities or local funds shall take all necessary measures to ensure production of all records as desired by the auditors.
