Section 6(2) in Tamil Nadu Panchayats (Issue and Disposal of Audit Report of Village Panchayats) Rules, 2000
(2)The auditor shall specify the grounds or the basis of authority or the non-observance or violation of rules, instructions, norms or orders which has led to a material impropriety of irregularity in a transaction involving financial implications which he find in any financial transaction item of expenditure of or revenue receipt to, the village panchayat.
