Section 7 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
7. Scrutiny of the records.
- The auditor shall scrutinise every item of receipts and expenditure subject to checks, prescribed in the audit manual and instructions issued by Rural Development Department, from time to time, and find out whether the Commissioner or Secretary, as the case may be, has conducted the financial transactions of the institution in accordance with the Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat rules and orders laid down by Government, from time to time.
