Section 13(2) in Tamil Nadu Local Fund Audit Rules, 2016
(2)On receipt of such rectification report or explanation, the auditor shall either -(a)accept the rectification of the defects or irregularities or explanation of the Executive authority and drop the objection; or(b)hold that any or all the defects or irregularities pointed out in the report have not been rectified and specify whether the amounts involved in such defects or irregularities should be charged or surcharged and shall send 'further remarks' to the Executive authority, within a period of two months from the date of receipt of rectification report.
