Section 4(1) in Tamil Nadu Panchayats (Issue and Disposal of Audit Report of Village Panchayats) Rules, 2000
(1)The executive authority shall report, in writing, to the auditor before the end of May of every year regarding the closure of the accounts for the previous year along with the copy of the annual accounts. The auditor shall conduct the audit of the village panchayats every year, within two months from the receipt of the report, but not later than 30th September of that year.
