Section 6 in Tamil Nadu Local Fund Audit Act, 2014
6. Manner in which audit is to be conducted.
(1)The Director or the officer authorised by him under section 4, shall conduct the audit annually or at such intervals as he may deem fit. The Director may also conduct concurrent audit of such of those local authority or local fund as are found necessary under the provisions of any law governing them or as may be decided by the Director in consultation with the Government:Provided that so far as village panchayats are concerned, the Director may conduct audit of twenty percent of such panchayats in a financial year, so that all such panchayats are audited within a span of five years:Provided further that no audit shall be commenced unless notice in writing for a period of not less than fifteen days is given to the executive authority concerned:Provided also that for reasons to be recorded in writing, notice for a lesser period may be given or the notice may be dispensed with.(2)The Director may verify the cash balance of the local fund at the time of audit.(3)An officer not below the rank of Deputy Director, appointed under sub-section (2) of section 3, may inspect the records relating to the accounts of a local authority or local fund.
