Section 5(1) in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
(1)The auditor shall conduct the audit of accounts of the Panchayat Union Council and District Panchayat every year, soon after the Commissioner or Secretary, as the case maybe, submits the annual accounts for the previous year in respect of all funds maintained by him concurrently as and when the bills are passed for payment by the Commissioner or Secretary, as the case may be.
