Section 13 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
13. Audit report to be placed before the panchayat union council or district panchayat.
- The Commissioner or Secretary, as the case may be, after preparing proper and final replies to the objections, place the audit report and the replies to the objections before the panchayat union council or district panchayat, as the case may be, for discussion and suitable decision. He shall send the replies, addressed to the auditor, in triplicate with a copy of the resolution of the panchayat union council or district panchayat, as the case may be, to the Inspector through the Assistant Director of Rural Development (Audit) concerned, within two months from the date of receipt of audit report. The Assistant Director of Rural Development (Audit) concerned shall scrutinise the replies, offer his remarks as to the acceptability of replies or otherwise and communicate the review to the Assistant Director of Local Fund Audit along with a copy of replies received from the Commissioner or Secretary, as the case may be, within fifteen days of the receipt of report. The Assistant Director of Local Fund Audit concerned shall scrutinise the replies of the Commissioner or Secretary, as the case may be, along with the remarks of the Assistant Director (Audit) concerned, pass orders as to the dropping of the objections or their continuance, pending further replies and communicate them to the Commissioner or Secretary, as the case may be, within a month from the date of receipt of report from the Assistant Director of Rural Development (Audit) concerned.
