Section 10 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
10. Contents of audit report.
- The audit report shall contain, besides the names of the Commissioners or Secretaries, as the case may be, who were in office during the period of audit, the names of the engineers, the union overseers and other officers who were also in office during the period of audit. In addition to these, the names of officials who (other than Assistant) recommended payment for an item of expenditure, which is objected to, at the stage prior to the approval by the Commissioner or Secretary, as the case may be, and in the case of loss of revenue and in respect of the defects in the stores accounting, the name of the officials including Assistants who are responsible for the loss of revenue or for the maintenance of materials, accounts and custody of such stocks, shall also be specified at the end of each objection, for facilitating the fixing of proportionate and joint responsibility on the principle of contributory negligence on the officials who are jointly or severally responsible for an irregular or inadmissible expenditure incurred.
