Section 11(1) in Tamil Nadu Local Fund Audit Rules, 2016
(1)As soon as practicable after the completion of audit, but not later than three months thereafter the auditor shall send to the head of the local authorities or local funds or standing committees of local authority concerned, a report on the accounts audited and examined by him and the copies of the report shall also be sent to the controlling authorities or Government or as may be specified under the law governing the local fund. The report shall be, as concise as possible but shall contain all the relevant facts.
