Section 12 in Tamil Nadu Local Fund Audit Act, 2014
12. Contents of audit report.
- The Director shall include in the audit report, -(a)any payment which appears to have been made contrary to any law or order of the Government;(b)the amount of any deficiency or loss which appears to have been caused by the negligence or misconduct of any person in the performance of his duties;(c)any case of misappropriation or improper utilisation of the fund;(d)the amount, if any, received which ought to have been brought into account but not brought into account; and(e)any other material impropriety or irregularity observed in the audit.
